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2015 (11) TMI 1250 - AT - Service TaxDenial of CENVAT Credit - GTA service - Held that:- Tribunal on the identical issue in the case of Kohinoor Biscuit Products (2015 (6) TMI 126 - CESTAT NEW DELHI) held that goods cleared from the job worker premises to the principal manufacturers’ depot and the cenvat credit on the service tax paid on the GTA services availed for transportation of the goods from the factory to the manufacturer to the depot of the Parle Biscuits has been correctly denied and cenvat credit demand has been upheld alongwith interest - respondent is not eligible to avail cenvat credit on GTA Services in respect of the supply of finished goods on the depots, cannot be treated as “place of removal” for the manufacturer, unless the sales are on FOR destination basis and the demand would be quantified accordingly - Appeal disposed of.
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