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2018 (7) TMI 428 - AT - Service TaxCENVAT Credit - input services - GTA Services for outward transportation of goods - place of removal - period prior to 01.04.2008 - Held that:- There is no dispute with regard to place of removal - the decision in the case of COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS M/S. THE ANDHRA SUGARS LTD. [2018 (2) TMI 285 - SUPREME COURT OF INDIA] is squarely applicable to the facts of present case, where it was held that Once it is accepted that place of removal is the factory premises of the assessee, outward transportation ‘from the said place’ would clearly amount to input service - credit allowed - appeal dismissed - decided against Revenue.
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