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2008 (5) TMI 174 - HC - Service TaxWhether utilization of service tax credit towards payment of service tax on goods transport agencies is in accordance with law or not - issue stands decided by the Tribunal s decision in the case of CCE, Chandigarh Vs. Nahar Exports Ltd., M/s. Selvakumar Spinners Pvt. Ltd.& M/s.Bushan Power & Steel Ltd. has rejected the Revenue s appeal on the ground that such utilization was permissible - by following the ratio of the above decisions, Revenue s appeal is accordingly rejected
The High Court of Ahmedabad rejected the Revenue's appeal regarding the utilization of service tax credit for payment of service tax on goods transport agencies. The Tribunal's decisions supported this utilization, as seen in cases like CCE, Chandigarh Vs. Nahar Exports Ltd. and M/s. Selvakumar Spinners Pvt. Ltd. The appeal was rejected, following the Tribunal's decisions.
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