2010 (11) TMI 468 - AT - Service Tax

Cenvat credit - Service Tax was paid by consignment agent on GTA services availed by him for transporting the goods from the input manufacturer premises to his premises - such service availed by the consignment agents of input manufacturers do not stand availed by the present manufacturer, who has purchased such inputs from the consignment agents - Decided against the assessee by way of direction to deposit the duty amount

Summary

The Appellate Tribunal CESTAT, New Delhi confirmed duty of Rs. 57,812 against the appellant by denying credit of Service Tax paid by consignment agent for GTA services. The service availed by consignment agents of input manufacturers did not have any nexus with the manufacturing or business activity of the present appellant. The appellant was directed to deposit the duty amount within four weeks. Compliance was to be reported by December 15, 2010.