TMI Blog2017 (9) TMI 1876X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 2(l) of CCR, 2004 in various services, and accordingly, the service tax paid on these services is admissible to credit. However, in the case of credit of service tax paid on the GTA Service, it is necessary to ascertain the from the condition of sale, whether the place of removal is at the factory or at customer s premises, before allowing the credit - reliance can be placed in the case of Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Advocate Shri S. R. Dixit for the appellant has submitted that in the impugned order, credit availed on the service tax paid on various services, namely, Air Travel Agent Service, Tour Operator s Service, Courier Service, Cleaning Service, Life Insurance of the employees and Mandap Keeper Service, Business Auxiliary Service (Commission Agent) and GTA Service have been denied on the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Bhopal 2016 (46) STR 430 (Tri.-Del.) (iii) Cleaning Service - Commissioner of Central Excise, Surat-II vs. Gujarat State Fertilizers and Chemical Ltd 2017 (49) STR 593 (Tri-Ahmd.). (iv) Life Insurance Service of the Employees - Maruti Suzuki India Ltd. Vs. Commissioner of Central Excise, Delhi-III 2017 (47) STR 273 (Tri. - Chan.), Reliance Industries Ltd. Vs. CCE ST. (LTU), Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been held to be Input service as defined under Rule 2(l) of CCR, 2004, accordingly, the service tax paid on these services is admissible to credit. However, in the case of credit of service tax paid on the GTA Service, it is necessary to ascertain the from the condition of sale, whether the place of removal is at the factory or at customer s premises, before allowing the credit. Hence, for asc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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