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2009 (10) TMI 403 - CESTAT, KOLKATACenvat Credit on goods transport agency service – C.B.E.& C. Circular dated 23.08.2007- The contention of the appellants is that the credit was denied wrongly. The appellants are engaged in the manufacture of PVC pipes and the goods are being cleared on FOR basis and the payment made towards freight is part of sale price of the goods. In the light of Board’s Circular dated 23-8-2007 and decision of the Hon’ble Punjab & Haryana High Court in the case of Ambuja Cements Ltd. v. Union of India reported in 2009 -TMI - 32932 - PUNJAB & HARYANA HIGH COURT, held that- the impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh. The appeals are disposed off by way of remand.
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