2011 (11) TMI 337 - AT - Service Tax

Credit of service tax paid on the GTA services availed for carrying the official of the company from their house to factory premises Held that - The issue is no more res integra. Service of transportation of employees to the factory is admissible for credit as input service under Rule 2(1) of Cenvat Credit Rules, 2004. See CCE, Chandigarh-II vs. M/s.Federal Mogul Goetze (India) Ltd (2011 - TMI - 206654 - Punjab And Haryana High Court), CCE, Bangalore-III vs. Stanzen Toyotetsu India (P) Ltd (2011 - TMI - 204471 - Karnataka High Court)

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's appeal regarding the credit of service tax paid on GTA services for transporting company officials. The Tribunal cited previous judgments to support that such transportation services are admissible for credit as input services under Cenvat Credit Rules, 2004. The appeal was dismissed based on this reasoning.