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2014 (5) TMI 878 - CESTAT CHENNAIGoods Transport Agency Service - CENVAT Credit - whether the assessee, manufacturing excisable goods is eligible to discharge service tax liability on GTA service from their cenvat credit account or by cash during the period April 2006 to January 2007 - Held that:- in view of the Notification No.10/08-CE (NT) dt. 1.3.2008, GTA service was excluded from the definition of "output service" under Rule 2(p) of the Cenvat Credit Rules, 2004 and therefore, they are eligible to utilize cenvat credit for payment of service tax on GTA service prior to 1.3.2008. - following the decisions of the Division Bench in the case of Shree Rajasthan Syntex Ltd. (2011 (8) TMI 265 - CESTAT, NEW DELHI), impugned order in so far as the demand of tax along with interest for the period 19.4.2006 to January 2007 is set aside - Decided against Revenue.
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