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2023 (8) TMI 603 - AT - Service TaxCENVAT Credit - outward freight under ‘goods transport agency service’ - place of removal - appellant selling goods as per the contract at the gate of the buyer’s premises - HELD THAT:- The issue has been settled by the Hon’ble High Court of Karnataka in the case of Bharat Fritz Werner Ltd. [2022 (7) TMI 352 - KARNATAKA HIGH COURT], wherein the Hon’ble High Court held the place of removal is buyer’s premises. Following the decision of Hon’ble Karnataka High Court in the case of Bharat Fritz Werner Ltd., it is held that as per the contracts, the appellant is required to deliver the goods at buyer’s place, therefore, till the goods reaches up to the place of buyer, the ownership of the goods remains with the appellant. In that circumstances, the appellant is entitled to take cenvat credit of service tax paid on outward transportation under the category of ‘goods transport agency service’. There are no merit in the impugned order and the same is set aside - appeal allowed.
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