2009 (9) TMI 294 - AT - Service Tax

Cenvat Credit- Input Services- Whether service availed by a manufacturer for outward transportation of its final products from place of removal is to be treated as input service and manufacturer is thereby entitled to take credit of service tax paid on value of such services. In the light of the decision of ABB Ltd. v. CCE & 2009 -TMI - 34139 - CESTAT, BANGALORE held that Cenvat Credit allowed, set aside the impugned order and allow the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that Cenvat credit is admissible for service tax paid on GTA services by manufacturers of 'Rough Iron Castings'. The decision was based on the precedent set by the Larger Bench of the Tribunal in ABB Ltd. v. CCE & ST [2009] 21 STT 77 (Bang. - CESTAT). The impugned orders were set aside, and the appeals were allowed.