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2013 (9) TMI 714 - AT - Service TaxCENVAT credit - Out of turn hearing – Held that:- allow the applications for out of turn of appeals – issues involved in this case are identical to the case court relied upon Parth Poly Wooven Pvt.Ltd. (2011 - (4) TMI 975 - GUJARAT HIGH COURT). CENVAT credit - Whether the assessee had availed CENVAT Credit of the Service Tax paid under the category of Goods Transport Agency and inward as well as outward transportation charges during the period – Court followed the judgement of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others (2011 (3) TMI 248 - KARNATAKA HIGH COURT) – Held that:- Assessees were eligible to avail the CENVAT Credit of the Service Tax paid on the Goods Transport Agency services – appeal decided in favour of assessee.
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