2021 (5) TMI 25

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..... The issue that arises for consideration in these appeals is whether the service tax paid on GTA services availed for transportation of goods from the factory to the customer's premises is eligible for cenvat credit or not. 2. When the matter came up for hearing, the Ld. Counsel Shri Karthik Sundaram for the appellant submitted that the very same issue has been held in favour of the appellants in .....

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..... er's premises. The said issue has been analyzed by the Division Bench of the Tribunal at Ahmedabad in the case of Ultratech Cement Ltd. Vs CCE - 2019 (2) TMI 1487. It is also submitted by the Ld. Counsel that said decision has been upheld by the High Court of Gujarat vide R/Tax Appeal Nos.691 of 2019, 698 of 2019 and 690 of 2019 all dated 23.01.2020. Following the above decisions, I am of the view .....

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