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2009 (12) TMI 449 - AT - Service TaxCenvat Credit - the respondents are engaged in the manufacture of sugar confectioneries on job work basis for M/s. Parle Products Ltd. The duty is paid on clearances of confectioneries on the basis of Maximum Retail Price (MRP) after taking permissible deduction of 35 per cent. The clearances by the respondent who is the job worker is being made to the depots of Parle Products Ltd. The original authority held that the service tax paid on the services of Goods Transport Agency for transporting goods from job worker premises to the depots could not be treated as input services and Cenvat credit could not be allowed. Held that - in the light of the BoardCircular No. 137/3/2006-CX4, dated 2.2.2006, the assessee was eligible to treat goods transport utilized till removal of goods to depots of 'p' as input service and was eligible to Cenvat Credit of service tax paid on services of goods transport agency.
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