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2016 (1) TMI 22 - AT - Service TaxCenvat Credit - GTA service - service tax paid on outward freight charges for delivering the goods from the factory to the customer's premises - Held that:- In view of the decisions of the Hon'ble High Court in the case of Commissioner of Central Excise & Service Tax, LTU, Bangalore Vs. ABB Limited [2011 (3) TMI 248 - KARNATAKA HIGH COURT], the matter is remanded back to the original adjudicating authority for de novo adjudication; the original adjudicating authority will give the appellants sufficient opportunity of providing necessary evidence in the form of documents showing compliance of the conditions mentioned in the Board's Circular No. 97/8/2007-S.T. dated 23.8.2007 to claim Cenvat credit of service tax paid on outward freight charges. - Matter remanded back.
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