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2015 (10) TMI 2285 - AT - Service TaxCENVAT Credit - GTA Service - Held that:- It is not in dispute that the respondent has not complied with the condition of CBEC Circular No. 97/8/2007-ST dated 23.8.07 i.e. cost of transportation has been borne by the respondent. Insurance cost of transportation was also borne by the respondent and respondent was the owner of the goods till goods reached the premises of buyer. As these facts are not in dispute, therefore, I hold that respondent has complied with the condition of CBEC Circular No. 97/8/2007-ST dated 23.8.07 - Respondent has correctly availed cenvat credit on outward transportation service. Reliance placed by the Revenue in the case of Lafarge India Pvt. Ltd. vs. CCE Raipur (2012 (8) TMI 627 - CESTAT, NEW DELHI) has no relevance to the facts of this case as in that case the Tribunal has not examined the CBEC Circular No. 97/8/2007-ST dated 23.8.07 - Decided against Revenue.
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