Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 330 - AT - Service TaxCENVAT credit of the service tax paid on GTA service - denial of Credit as GTA service was not an output service for the appellant - demand of service tax and education cesses - April 2007 to March 2008 - Held that:- As decided in Commissioner vs. Nahar Industrial Enterprises Ltd. [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] in view of paragraph 2.4.2 of CBEC Excise Manual of Supplementary Instructions one who was engaged in the manufacture of excisable goods and used to avail GTA service in connection with such manufacture as also to pay service tax on such service in the reverse charge mechanism, was deemed to be the provider of output service (GTA service) and, accordingly, held to be entitled to utilise CENVAT credit on inputs/input services/capital goods towards payment of service tax on the GTA service - in favour of assessee.
|