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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Held Yes.
In COMMISSIONER OF CENTRAL EXCISE, VADODARA Versus VIDEOCON INDUSTRIES LTD. [2009 -TMI - 33753 - CESTAT AHMEDABAD], tribunal held that:
"The service tax paid on G.T.O service (sic) (GTA) in respect of cement, steel etc. brought for construction clearly related to setting up of the factory and is covered by definition. Therefore the respondents are eligible for the same. In view of the above discussion appeal filed by the Revenue is devoid of any merits and accordingly dismissed."
Cenvat Credit on GTA services for transporting construction materials is allowable as input service related to factory setup. Cenvat Credit on service tax paid for Goods Transport Agency (GTA) service transporting materials like iron, steel and cement for civil work qualifies as an input service related to setting up the factory and is therefore allowable as credit under the relevant definition.Press 'Enter' after typing page number.