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2010 (1) TMI 300 - AT - Service TaxCenvat Credit- whether the benefit of Cenvat credit of the Service tax paid on GTA service availed by the appellant for outward transportation of their final products from the factory to the buyer’s premises is admissible to them. Held that- The Revenue has not been able to establish that the actual transaction was contrary to the above conditions of the contract. In the circumstances, it can only be held that the appellant satisfied all the conditions stipulated in the Board’s circular and, therefore, they are entitled to Cenvat credit of the Service tax paid on GTA service availed by them for outward transportation of their goods to their buyer’s premises. The decision to the contra is to be set aside. Accordingly, the impugned order is set aside and this appeal is allowed.
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