9911796707
TMI Blog2016 (12) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... en fully incurred by the appellant, I hold that the denial of credit is proper. Security Services - GTA services - Held that: - The credit availed on GTA service has been denied for the reason that the appellant has availed the service for transportation of goods upto buyers premises. It is not seen discussed in the order, whether such transportation is based on FOR destination. This aspect having not been considered by the authorities below, I am of the view that the appellant has to be given a chance to establish whether GTA services are availed under FOR destination. The circular issued by the Board No.97/8/2007-ST, dated 23-08-2007 clarifies that credit is admissible in respect of GTA service if the sale is on FOR basis upto the buye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned to give further adjournment. The appeal was taken up after hearing the Ld. AR and on perusal of records. 2. The issue involved in the above appeals are whether the appellant is eligible for credit of service tax paid on various input services. In Appeal No. 190/2008, the services involved are Security Services and GTA services (Security Services ₹ 18,862/- and GTA Services ₹ 1,31,080/-). in Appeal No. 191/2008 the services involved are internet telephone services (Rs.459/-) and Rent-a-Cab Service (Rs. 102/) in Appeal No. 192/2008, the services involved are Security Service (Rs. 14,967/-) and Goods Transport Services (Rs.2,42,227/-) 3. At the outset it has to be stated that the period involved is prior to 01-04-2011, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r GTA services are availed under FOR destination. The circular issued by the Board No.97/8/2007-ST, dated 23-08-2007 clarifies that credit is admissible in respect of GTA service if the sale is on FOR basis upto the buyers premises. The Hon'ble High Court in the case of CCE Vs Grey Gold cement 2014(34)ELT(AP) has also held the issue in favour of assessee if on FOR destination basis. 5. In view thereof, the issue whether appellant is eligible for credit on GTA services, is remanded to the adjudicating authority. The appellant shall be given an opportunity for personal hearing and also to submit additional evidence. 6. The credit availed in respect of internet services, rent-a-cab service, is denied for the reasons that no docum ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
