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2015 (4) TMI 612 - AT - Service TaxCENVAT Credit - GTA Services - Whether a person who is not a actual service provider but discharges the Service Tax liability on the Taxable Services under Section 68(2) of the Finance Act, 1994, as a deemed service provider, is entitled by virtue of legal fiction to utilize the Cenvat credit inputs/input services/capital goods for payment of Goods Transport Agency Service Tax, even if he is not using such inputs/input services/capital goods for providing taxable services by virtue of deeming legal fiction - Held that:- Following decision of Panchmahal Steel Ltd. Vs. Commissioner of Central Excise, Vadodara [2014 (4) TMI 490 - CESTAT AHMEDABAD] - Impugned order is set aside - Decided in favour of assessee.
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