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2014 (12) TMI 117 - CESTAT MUMBAICENVAT Credit - GTA - input services - Revenue is of the view that the shortage has occurred of inputs, consequently the input service credit was denied to the appellant - Held that:- There is no dispute on account of availment of CENVAT credit on inputs. When there is no dispute regarding receipt of inputs, therefore, whatever transportation has been paid by the appellant on Inward Transportation Service are entitled for input service credit. Further, the measurement Tolerance is on account of receipt of inputs and supply of finished goods. In these terms, it cannot be said the appellants have received the input in short quantity. Therefore, service tax on inward transportation is entitled as input service. Appellants have rightly taken the CENVAT credit on input service on Inward Transportation Service. Accordingly, impugned orders are set aside - Decided in favour of assessee.
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