Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 232 - AT - Central ExciseCENVAT credit - GTA Services - Revenue disputed the credit availablility to the appellant on the ground that the said services are not to be taxed under GTA services, rather the tax liability will arise only under the category of mining services introduced w.e.f. 01/06/2007 - classification of services - Held that: - the admitted facts are that the appellant did avail services for transport of goods. They did pay service tax on such services under GTA services. On these admitted fact, a denial of credit on the ground that the tax liability will arise on some other heading is not a tenable proposition. What is paid as a tax on an admitted input service is eligible credit to the appellant. The denial of credit is only on the ground that the Department felt that the classification of service may be more appropriate under mining services introduced w.e.f. 01/06/2007 - Without commenting on the merits of such claim, we note that the credit of tax paid on the input service irrespective of the classification cannot be denied as no provision of Cenvat Credit Rules is invoked in the original order to substantiate such denial. Appeal allowed - decided in favor of appellant.
|