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Assessee Entitled To CENVAT Credit For Service Tax Paid On GTA Services Used To Transport Goods To Buyer's Premises: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the assessee is entitled to CENVAT credit of the service tax paid on the goods transport agency services received by the assessee to transport the goods from its factory to the buyer's premises sold on FOR destination basis. Subba Rao has observed that ““place of …

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The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that in the absence of a consignment note, transport services cannot be considered goods transport agency services.The bench of Binu Tamta has held that the goods were transported locally from the mines to the factory site, and since the distance to be covered is short, no. The …

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recipients of goods transport agency services are not liable to pay service tax that was already paid by the transport agency.The bench of Ramesh Nair and Raju has observed that once the service provider discharges the service tax where the service. The Ahmedabad Bench of Customs, …

GST Exemption On Hiring Of Goods Transportation Vehicle By GTA: Chhattisgarh AAR

The Chhattisgarh Authority for Advance Ruling has ruled that GST is not payable on the hiring of goods transportation vehicles by the Goods Transportation Agency.The two-member bench of Sonal K. Mishra and Rajesh Kumar Singh has observed that the service by way of giving on hire a means of transportation of goods to the applicant GTA is exigible for the …

The Uttarakhand Authority of Advance Ruling has ruled that when the transaction value of the goods transport agency service is added to the free value of diesel, the value of free diesel filled by the service recipient in the vehicle provided by the applicant will be subject to GST.The two-member bench of Anurag Mishra and Rameshwar Meena has observed that …

The Gujarat Authority of Advance Ruling has ruled that the Input Tax Credit is admissible on GST paid on goods transport agency service supplied to it, despite refrigerated vehicles travelling empty during the return journey. The plastic trays in which Vadila transported and delivered the goods at the destination, on the other hand, may be lying empty at the location.Therefore, …