Appellate Tribunal upholds decision on Cenvat credit for GTA service capital goods

The Appellate Tribunal CESTAT, New Delhi upheld the decision of the Commissioner (Appeals) regarding Cenvat credit on capital goods used for payment of GTA service during a specific period. The Tribunal's decision in a similar case was followed, and the revenue's appeal was rejected.

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The Appellate Tribunal CESTAT, New Delhi, in the case of Cenvat credit on capital goods for manufacturing activity being used for payment of GTA service during the period 1-1-2005 to 30-9-2005, upheld the decision of the Commissioner (Appeals) following the Tribunal's decision in the case of Nahar Industrial Enterprises. The appeal filed by the revenue was rejected.

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