2010 (2) TMI 452

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..... t its own cost. The respondents, therefore, did not incur freight and were not required to pay the service tax under GTA.Held that - since assessee had paid service tax under category of 'GTA' to department, it was entitled to avail Cenvat Credit of same. - ST/STAY/597 OF 2009, ST/970 OF 2008 - 487 OF 2010 - Dated:- 4-2-2010 - P. KARTHIKEYAN, TECHNICAL MEMBER M. Vivekanandan for the App .....

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..... under the category 'GTA services' and could utilize it for discharging the tax on output service rendered by it i.e., services of motor vehicles (Authorized service station). 3. In the appeal filed by the Revenue, the grounds taken are that the manufacturer M/s. Hero Honda Motors Ltd. who appointed the respondent as an authorized dealer arranges to deliver the vehicle at the premises of the resp .....

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