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2015 (7) TMI 511 - MADRAS HIGH COURT

2015 (7) TMI 511 - MADRAS HIGH COURT - TMI - Goods Transport Agency - Service Tax on GTA under reverse charge - payment of service tax through cenvat credit - assessee was engaged in manufacture of yarn of different kinds - Whether Circular is binding - Board's circular No.345/4/2005 TRU dated 3.10.2005 - Held that:- similar question has been considered by this Court in the case of Commissioner of Central Excise, Salem - Vs - M/s.Cheran Spinners Ltd. [2013 (8) TMI 215 - MADRAS HIGH COURT] - Cred .....

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s of law :- "a) Whether on the facts and circumstances of the case, the Tribunal is right in not considering the Board's circular No.345/4/2005 TRU dated 3.10.2005 which is binding on the Department? b) Whether the Tribunal is right in holding that the respondent did not provide any taxable service though they did manufacture an excisable product? c) Whether on the facts and circumstances of the case the Tribunal is right in not considering the above explanation, the Goods Transport Age .....

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riff Act. During the period from 1.8.05 to 31.3.06, the respondent had paid service tax on GTA services through their cenvat credit account. It is the case of the respondent/assessee that for the materials/inputs received goods carriers, they pay the freight charges. For the said inputs received by road, the respondent is entitled to adjust the service tax paid on inward transportation of raw materials and, therefore, it is entitled to adjust the Cenvat credit earned towards payment of service t .....

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