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2016 (7) TMI 1390 - CESTAT, NEW DELHICENVAT credit - input services - GTA service for transportation of finished goods from depot to the customer premises - freight charges on auction service - Held that: - With regard to availment of Cenvat credit on GTA service, the issue is squarely covered by the Larger Bench of this Tribunal in the case of ABB Ltd. Vs. CCEST, Bangalore [2009 (5) TMI 48 - CESTAT, BANGALORE], where it was held that services availed by a manufacturer for outward transportation of final products from the place of removal be treated as an input service in terms of Rule 2(1)(ii) of the CENVAT Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value of such services - credit allowed. Auction service - Held that: - auction service is entitled for availment of Cenvat credit - credit allowed. Appeal allowed - decided in favor of appellant.
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