2011 (7) TMI 602 - AT - Service Tax

GTA - credit on outward transport agency service - Held that - Assessee is entitled to input service credit on Goods Transport Agency service, if the said service has formed the part of assessable value. See CCE Vs. M/s A.B.B. Ltd.(2011 (3) TMI 248 (HC)) - Decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT, Delhi upheld that the respondent is entitled to input service credit on outward transport agency service if the service formed part of assessable value, based on the decision of the Hon'ble Karnataka High Court in the case of CCE Vs. M/s A.B.B. Ltd. The appeal filed by the Revenue was dismissed. (2011 (7) TMI 602 - CESTAT, DELHI)