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2019 (10) TMI 7 - AT - Service TaxCENVAT Credit - input services - services of ‘goods transport agency utilized - HELD THAT:- The flexibility afforded by the clarification in circular dated 21st August 2008 has been upheld by the decision of the Tribunal in COMMISSIONER OF SERVICE TAX, AHMEDABAD VERSUS SIRHIND STEEL LTD. [2009 (8) TMI 407 - CESTAT, AHMEDABAD] and we are also informed that, since the filing of this appeal, the Hon’ble High Court of Gujarat has dismissed the plaint of Revenue against the decision in re Sri Hind Steel Ltd. - the dispute is now non-existent. The appeal of Revenue is limited to the acceptance by the first appellate authority of the submissions made in the appeal before him. The analysis of the submission in the grounds of appeal of Revenue appears to be flawed. Appeal dismissed - decided against Revenue.
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