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2012 (6) TMI 98 - AT - Central ExciseAvailment of CENVAT Credit of service Tax paid on the GTA services - Held that - Considering the law and the provisions regarding availment of CENVAT Credit and definition of input service as mentioned in CENVAT Credit Rules, 2004, it can be concluded that the judgment in the case of CCE Bangalore Vs. ABB Limited 2011 (3) TMI 248 (HC) is correct and the appellant or the assessee could avail the CENVAT Credit of Service Tax paid on GTA services - against revenue.
Issues:
- Availment of CENVAT Credit on service tax paid on GTA services by the respondent assessee. Analysis: The appeals were filed by the Revenue against Order-in-Appeal No. RKA/95-96/SRT-I/2010, raising the issue of availment of CENVAT Credit by the respondent assessee on service tax paid on GTA services. The period in question was from January 2005 to 30.09.07 and October 2005 to 30.09.06. The Tribunal considered the judgment of the Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs. ABB Limited, where it was concluded that the appellant could avail the CENVAT Credit of Service Tax paid on GTA services. The Tribunal, following the High Court judgment, upheld the impugned orders and rejected the Revenue's appeals. This judgment clarifies the issue of availment of CENVAT Credit on service tax paid on GTA services by the respondent assessee. The Tribunal relied on the decision of the Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs. ABB Limited, which established that the appellant could indeed avail the CENVAT Credit of Service Tax paid on GTA services. The Tribunal's decision was based on a thorough analysis of the law and the provisions of Rule 26 regarding the availment of CENVAT Credit and the definition of input service as per the CENVAT Credit Rules, 2004. By following the High Court judgment, the Tribunal rejected the Revenue's appeals and upheld the impugned orders. In conclusion, the Tribunal's judgment provides clarity on the issue of availment of CENVAT Credit on service tax paid on GTA services by the respondent assessee. By aligning with the decision of the Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs. ABB Limited, the Tribunal confirmed that the appellant was entitled to avail the CENVAT Credit of Service Tax paid on GTA services. This decision serves as a precedent for similar cases involving the availment of CENVAT Credit on service tax paid on GTA services by recipients of such services.
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