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2015 (6) TMI 1065 - CESTAT BANGALORE

2015 (6) TMI 1065 - CESTAT, BANGALORE - TMI - Benefit of service tax paid on GTA Services - availed by them for outward transportation of their final products from the factory gate to their customer's premises - major part of demand involved in the demand is prior to 01.04.2008 - Held that:- the issue for the prior period stands decided by the Hon'ble High Court of Karnataka in the case of Commr. of C.Ex. & S.T., LTU, Bangalore Vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] vide which La .....

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, AR ORDER Archana Wadhwa (Judicial Member) Both the appeals are being disposed of by a common order as the issue is common. 2. The appellants have been denied the benefit of service tax paid on GTA Services availed by them for outward transportation of their final products from the factory gate to their customers premises. Major part of the demand involved in the demand is prior to 01.04.2008, when the definition of input service was from the place of removal and was subsequently changed t .....

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