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2017 (5) TMI 279 - CESTAT AHMEDABADCENVAT credit - GTA service (inward freight) - whether the appellants are eligible to avail CENVAT credit of the service tax paid on GTA service (inward freight) against GAR-7 challan? - Held that: - appellant had availed credit on documents prescribed u/r 9(1)(e) of CCR, 2004 under which service tax was paid on GTA service albeit for the past period against GAR-7 Challan - issue is no more res integra being covered by the decision in the case of JSW Steel Ltd. vs. C.C.E., Salem [2008 (9) TMI 74 - CESTAT, CHENNAI], where it was held that Documents for availment of credit of service tax paid on input services were those referred to under clauses (e), (f) and (g) of sub-rule (1) of Rule 9 - appeal allowed - decided in favor of appellant.
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