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2009 (7) TMI 129 - AT - Service TaxCenvat Credit – Input Services – GTA – Outward Transportation - held that - appellant availed GTA service for outward transportation of liquefied gases (final products) from their factory to buyers’ premises - . These gases, were to be maintained in liquid form at sub-zero temperatures and hence cryogenic tanks were used for their storage. These cryogenic tanks containing liquefied gases were mounted on goods transport vehicles belonging to GTA who transported the goods from the factory to the buyers’ premises. The liquids were transferred into cryogenic tanks installed in the customers’ premises which, in some cases, also belonged to the appellant and the customer paid rent in such cases. - In all cases, the freight for the transportation of the goods was paid by the appellant and this amount was included in the assessable value of the goods for the purpose of payment of duty. In other words, duty was paid on ‘FOR destination’ basis - benefit of CENVAT credit is liable to be allowed to them in respect of GTA service availed for outward transportation
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