Whether the Cenvat Credit of Service Tax Paid on GTA Service used for the transportation of material (i.e. iron, steel and cement) for the purpose of Civil Work is eligible for Cenvat Credit

Held Yes.

In COMMISSIONER OF CENTRAL EXCISE, VADODARA Versus VIDEOCON INDUSTRIES LTD. [2009 -TMI - 33753 - CESTAT AHMEDABAD], tribunal held that:

"The service tax paid on G.T.O service (sic) (GTA) in respect of cement, steel etc. brought for construction clearly related to setting up of the factory and is covered by definition. Therefore the respondents are eligible for the same. In view of the above discussion appeal filed by the Revenue is devoid of any merits and accordingly dismissed."