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2016 (7) TMI 1170 - CESTAT NEW DELHI

2016 (7) TMI 1170 - CESTAT NEW DELHI - TMI - Benefit of cenvat credit of service tax paid on the GTA services on outward transportation of the finished goods denied - Held that:- Outward transportation of the finished goods is an activity relatable to the assessees business and as such, service tax paid on the same would be admissible as cenvat credit. - Decided in favour of assessee - Excise Appeal No.E/800/2007-EX(DB) - Final Order No. 51841/2016 - Dated:- 13-5-2016 - Smt. Archana Wadhwa, Mem .....

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by them on reverse charge basis stands denied to them on the sole ground that the same has been availed on the basis of TR-6 challans. It is the Revenues case that such TR-6 challan cannot be considered to be eligible document for the purpose of availment of credit. 3. Both the sides agree that the issue stands decided by a catena of decisions of the Tribunal as also of various High Courts. Reliance stands placed on the following decisions:- (1) CCE, Coimbatore Vs.MRF -2015(40)STR 211 (Mad.) ( .....

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Inasmuch as it stands held that in all the above decisions the benefit of service tax credit in respect of the service tax paid by the appellant on the GTA services can be availed on the basis of TR-6 challan and we find no reasons to deviate from the said settled legal position. Accordingly, we find that the appellants are entitled to the credit. A part of the benefit of cenvat credit stands denied on the ground that outward transportation of the final products to the appellant cannot be consi .....

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