CENVAT Credit - transportation charges paid to GSPL - trading ...

Case Laws Service Tax

April 19, 2023

CENVAT Credit - transportation charges paid to GSPL - trading activity(output service) - the service of transportation of gas from the supplier of gas namely GSPC to the respondent premises is used to the fullest extent in the trading of gas. The trading of gas is not an activity leviable to service tax and therefore even in terms of Rule 6(1) of the CCR, 2004 no credit of the same would be admissible. - AT

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CENVAT Credit - transportation charges paid to GSPL - trading ...

Case Laws Service Tax

April 19, 2023

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