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2018 (2) TMI 726 - AT - Service TaxGTA Service - abatement at 75% in terms of N/N. 32/2004-ST - reverse charge mechanism - Held that: - The Tribunal in number of cases has held that where the GTA was not registered with the Department, there was no question of availment of credit - decision in the case of Lykes Line Ltd. Versus Commissioner of Service Tax, Mumbai-I [2016 (11) TMI 192 - CESTAT MUMBAI] referred. The appellant had produced a general certificate of the GTA indicating that no credit was being availed by him - if a certificate to the effect that no credit has been availed by the GTA stands produced in respect of a few number of invoices, the same would reflect upon the same fact that credit was not being availed in respect of balance invoice/consignment notes also. Appeal allowed - decided in favor of appellant.
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