CESTAT allows Cenvat credit on GTA services for 'Rough Iron Castings' manufacturers

The Appellate Tribunal CESTAT, Chennai allowed Cenvat credit for service tax on GTA services for manufacturers of 'Rough Iron Castings', following the precedent in ABB Ltd. v. CCE & ST [2009] 21 STT 77 (Bang. - CESTAT). The impugned orders were overturned, and the appeals were granted.

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The Appellate Tribunal CESTAT, Chennai ruled that Cenvat credit is admissible for service tax paid on GTA services by manufacturers of 'Rough Iron Castings'. The decision was based on the precedent set by the Larger Bench of the Tribunal in ABB Ltd. v. CCE & ST [2009] 21 STT 77 (Bang. - CESTAT). The impugned orders were set aside, and the appeals were allowed.

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