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2014 (1) TMI 363 - CESTAT MUMBAICENVAT Credit - Refund claim - nexus between the inputs/input services and the output GTA service - Denial of refund claim - Commissioner allowed refund claim - Held that:- The Cenvat Credit Rules, 2004 does not distinguish between a deemed service provider and an actual service provider. Wherever service tax liability is required to be discharged, credit of tax paid on the inputs/input services can be utilised. This Tribunal in a number of cases has held that input service credit can be utilised for discharging duty liability on GTA services by the recipient of the service - Decided against Revenue.
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