2011 (9) TMI 790 - AT - Service Tax

Whether the respondents are entitled to avail the Cenvat credit on Service Tax paid on the outward transportation of their final product from their factory to the destination of the consignee - the Punjab and Haryana High Court in the case of Ambuja Cements Ltd. v. Union of India 2009 -TMI - 32932 - PUNJAB & HARYANA HIGH COURT has held that the assessee is entitled to the Cenvat credit of Service Tax paid on the GTA services utilised for outward transportation of the goods - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of Ms. Archana Wadhwa, held that the respondents are entitled to avail Cenvat credit on Service Tax paid on outward transportation of final products. The issue was settled by the Larger Bench decision in ABB Ltd. v. CCE & ST. The Tribunal rejected the Revenue's appeal, citing the settled issue.