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2015 (5) TMI 407 - CESTAT CHENNAIDenial of CENVAT Credit - Service tax paid on the invoices raised by the C&F agents on GTA outward transportation - Held that:- It is evident from the invoices that the C&F agents are registered with the Service Tax authorities and have paid service tax on the services rendered by them as C&F agents to the appellants. The services include freight, delivery charges, transportation charges, airway bill charges, surcharges, handling charges (both loading and unloading). It is clear from the invoices, the C&F agents have rendered the said services to the appellant not only on transportation but other charges and paid service tax. - Decision in the case of Commissioner of Central Excise, Ahmedabad-II Vs Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] followed - Decided in favour of assessee.
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