New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 764 - CESTAT NEW DELHI

2016 (1) TMI 764 - CESTAT NEW DELHI - TMI - CENVAT Credit on GTA services - Disallowance of credit on service tax paid on GTA Services in respect of outward transportation services - Held that:- Undisputedly the transactions are FOR destination and the value of the goods include cost of transportation upto destination plus insurance. The Board has issued a Circular No. 97/6/2007-ST dated 23.8.2007, wherein it is clarified that the GTA service availed for outward transportation of the goods from .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Ltd, (2011 (4) TMI 975 - GUJARAT HIGH COURT ) has categorically held that the outward transport service used by the manufacturers for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of 'input service' provided in Rule 2(1) of the Cenvat Credit Rules, 2004. - Decided in favour of assessee. - Appeal Nos. E/55204/2014-EX(SM), E/55205/2014, E/55206/2014 - Final Order No.52989-52991/2015 - Dated:- 29-9-2015 - Sulekha Beevi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ave wrongly availed credit on service tax paid on GTA Services in respect of outward transportation services. Therefore show cause notice's were issued, which after adjudication confirmed the disallowance of credit and ordered for recovery of the same alongwith interest and imposed equal amount of penalty. In appeal the same was upheld. Aggrieved, the appellants are before the Tribunal. 3. On the side of the appellant, the learned Counsel for appellant submitted that prices on which the good .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oods till the goods are delivered to the customer at the door. Therefore, that central excise duty is paid on the value of goods at the door step of the customer, and being so, the outward freight upto destination is 'input service' for which they are eligible for credit. To fortify his arguments, the learned counsel has noted the judgments in Commissioner of Excise & Customs Vs. Parth Poly Wooven (P) Ltd. 2012 (25) STR 4 Guj. rendered by the High Court of Gujarat. It was also argued .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to apply the same and instead has rejected the appeal. 4. Against, this the learned DR supported the impugned order and argued that the Commissioner has rejected the appeal by following the dictum laid in Central Excise, Kolkatta Vs. Vesuvious India Ltd - 2013-TIOL-1038-HC-KOL-ST, where it was held that the services rendered to the customer for the purpose of delivering the goods at the destination is neither covered by the definition of input service prior to 1.4.2008, nor is it covered after 1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ue of the goods include cost of transportation upto destination plus insurance. The Board has issued aCircular No. 97/6/2007-ST dated 23.8.2007, wherein it is clarified that the GTA service availed for outward transportation of the goods from the factory/depot to the customer's premises would be treated as 'input service' only when the place of removal of the goods is the customer's premises or in other words the sale transaction is on FOR destination basis. As per this Circular .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version