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2019 (2) TMI 677 - AT - Service TaxCENVAT Credit - GTA Services for transportation of transmission line materials manufactured by them to their purchasers - period April 2008 to September 2009 - Held that:- The issue involved in this appeal is identical to the issue involved in the appeals of the assessee in CC, CE & ST, HYDERABAD –IV VERSUS VIJAY ELECTRICALS LTD. (VICE-VERSA) [2018 (10) TMI 1559 - CESTAT HYDERABAD], where it was held that Apex Court in various decisions has categorically held that CENVAT credit of the service tax paid on goods transport agency which are eligible to till 01.04.2008 and not for the subsequent period. Thus, appellant is not eligible to avail CENVAT Credit of the service tax paid on Goods Transport Agency Services, post 01.04.2008 and the demand was correctly confirmed along with interest - penalties are set aside - Appeal allowed in part.
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