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2018 (8) TMI 957 - AT - Service TaxBenefit of abatement - Manpower recruitment service - Goods transport agency service - N/N. 32/2004-ST dated 3.12.2004 - denial on the ground that the appellants could not produce any proof of non-availment of credit of capital goods by the providers of MRS and GTA services - Held that:- This Bench has already decided the similar issue in the case of M/s. Pragathi Automation Pvt. Ltd. [2018 (6) TMI 259 - CESTAT BANGALORE], where it was held that Before the omission of Explanation to Rule 2(p) of the CENVAT Credit Rules by N/N. 21/2006-CE (NT) by N/N. 21/2006-CE (NT), GTA services were deemed to be output service, therefore, there was no bar on the utilization of CENVAT credit for payment of such service tax - benefit cannot be denied - appeal allowed - decided in favor of appellant.
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