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2015 (10) TMI 1052 - AT - Service TaxGTA Service - CENVAT Credit - whether appellant can take credit of duty, paid on reverse charge basis under GTA Services initially from CENVAT credit - Held that:- On being pointed out by the audit the entire amount was paid in cash and appellant took re-credit of duty paid initially from Cenvat Credit Account. Appellant relied upon the case law of M/s Ratnamani Metals and Tubes Ltd. vs Commissioner of Central Excise and Service Tax, Ahmedabad-III [2014 (3) TMI 244 - CESTAT AHMEDABAD] where under similar factual matters it was held that appellant is entitled to take CENVAT credit suo moto - issue has also been decided in favour of the assessee by Honble Gujarat High Court [2014 (3) TMI 316 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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