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2009 (7) TMI 86 - CESTAT, MUMBAICenvat Credit – service tax paid on GTA service - Brief facts of the case are that the respondent availed Cenvat credit in respect of the inputs as well as the inputs services under Cenvat Credit Rules, 2004. On scrutiny of the records, it was found that the assessee cleared the final products at factory gate only. No goods are sold through depots or warehouse of the respondent. Their factory gate is the only place of removal which is also accepted and confirmed by them vide letter dated 19.02.2007. It was further noticed that the respondent pays outward carriage freight while selling the above final products and pays service tax on the outward freight under Transport of goods by Road. However, the respondent has taken credit of service tax paid on the same. – Held that – Cenvat credit was allowed during the impugned period.
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