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2009 (6) TMI 458 - CESTAT, NEW DELHITransportation of goods- The assessee was a manufacturer of excisable products. it made a sale at the factory gate on FOR basis and claimed Cenvat Credit of service tax paid in respect of outward transportation of finished goods from the factory gate to the customer’s premises. The Assistant Commissioner disallowed the claim and confirms the demand against it. Commissioner(Appeals) set aside the order of Assistant Commissioner by holding that the outward transportation of finished goods from the factory gate to the customer’s premises is covered by the definition of input service. In the light of the judgment of ABB Ltd. v. CCE & ST 2009 -TMI - 34139 - CESTAT, BANGALORE Held that- there is no infirmity in the order of Commissioner (Appeals), thus the revenue appeal has dismissed.
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