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2009 (10) TMI 211 - CESTAT, MUMBAICenvat Credit- Input services-Board’s Circular No 97/6/2007-ST, dated 23.8.2007- whether the appellant is entitled to CENVAT credit of the service tax paid on GTA service and Travel Agency service (both these services having been utilised in connection with outward transportation of the semi-finished/finished goods from factory/depot during the period of dispute) and to utilise such credit for payment of duty on excisable goods. In the light of the decision of Ambuja Cements Ltd. v. Union of India 2009 -TMI - 32932 - PUNJAB & HARYANA HIGH COURT, held that- the present case to be fit for remand, set aside the orders of the lower authorities and allow these appeals by remand directing the original authority to take fresh decision on the issue in the light of the Board’s circular dated 23-8-2007.
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