2009 (9) TMI 293 - AT - Service Tax

Cenvat Credit- output services- Whether the assessee who are the manufacturer of excisable goods, are entitled to take Cenvat Credit of service tax paid on GTA services received by them? In the light of the various decisions held that- credit is allowed set aside the impugned order and allow the appeal.

Summary

The appeal addressed whether manufacturers of excisable goods can claim CENVAT credit for service tax paid on GTA service. The Tribunal ruled in favor of the assessees based on previous decisions, allowing them to utilize the credit for service tax payment.