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2018 (1) TMI 375 - AT - Service TaxCENVAT credit - sale and servicing of vehicles - denial on the ground that the entire services on which credits have been availed by the appellant get exhausted for sale of vehicles only, which is outside the purview of output service - Held that: - the appellants have given detailed chart of various services, period-wise, under 3 categories as mentioned earlier in this order. It is necessary to verify each one of the tax paid documents to identify the nature of service, whether can be attributed exclusively to taxable output services or listed under Rule 5 of the CCR or common to both trading and taxable service activity - matter on remand. GTA services - Held that: - appellant are not apparently covered by any one of the 7 categories mentioned under N/N. 35/2004-ST. Further, the appellants were consignees of goods (vehicles). M/s. Maruti being a consignor have undertaken the transport using GTA and paid freight on such transport. The appellant’s assertions on these facts are relevant to decide their liability under GTA service - demand set aside. Appeal allowed in part and part matter on remand.
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