Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 756 - AT - Central ExciseCENVAT credit on service tax paid on transport services - Goods Transport Agency service - outward transportation - input service - demand of duty and imposition of penalty - whether the Goods Transport Agency service fall within the definition of input service as contained in Rule 2(l) of the CENVAT Credit Rules, 2004? - Held that: - the decision in the case of ABB LTD. Versus COMMISSIONER OF C. EX. & ST., BANGALORE [2009 (5) TMI 48 - CESTAT, BANGALORE] relied upon 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. CENVAT Credit of input service on Goods Transport Agency service allowed - appeal allowed - decided in favor of appellant.
|