2015 (5) TMI 1057 - AT - Service Tax

CENVAT credit on service tax paid on the GTA services availed by the appellant for outward transportation of the goods from the appellant s factory premises to the customer s premises. - Held that - inasmuch as the goods were sold on FOR basis and the assessable value included the freight charges credit of service tax paid on such freight charges would be available to the assessee.

Summary

The Appellate Tribunal CESTAT Bangalore upheld the availment of CENVAT credit on service tax paid on GTA services for outward transportation of goods. The decision was based on a previous case involving Ultratech Cement Ltd. The Revenue's appeal was rejected, and the Commissioner's views were upheld.