2008 (8) TMI 172 - AT - Service Tax

Demand confirmed by denying the benefit of CENVAT credit of service tax paid on the goods transport agency services utilized for outward transportation of the goods from the factory gate to the buyers premises - said issue stands referred to Larger Bench in the case of M/s. India Cements Ltd. - as there are contrary decisions of the issue and the matter stands referred to the Larger Bench, we are of the view that the stay petition is required to be allowed unconditionally

Summary

The Appellate Tribunal CESTAT, Ahmedabad upheld the demand of duty of Rs. 83,27,575/- against the appellant for denying CENVAT credit on service tax paid for goods transport agency services. The matter was referred to the Larger Bench due to conflicting decisions, and the stay petition was allowed unconditionally until the Larger Bench decision is available.