https://www.taxtmi.com/caselaws?id=256930 The Tribunal allowed the appeal in favor of the appellant, a motor cycle dealer, regarding the disallowance of input service credit on Goods Transport Agency (GTA) services. The Tribunal held that the GTA services were integral to the appellant's sales and service activities based on the agreement with the manufacturer, contrary to the Revenue's contention that it was solely for trading. The appellant was granted input service tax credit for GTA services, with the Revenue directed to refund the tax amount along with interest within six weeks. en-us Wed, 17 Sep 2014 00:00:00 +0530 Wed, 25 Feb 2015 08:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256930 The Tribunal allowed the appeal in favor of the appellant, a motor cycle dealer, regarding the disallowance of input service credit on Goods Transport Agency (GTA) services. The Tribunal held that the GTA services were integral to the appellant's sales and service activities based on the agreement with the manufacturer, contrary to the Revenue's contention that it was solely for trading. The appellant was granted input service tax credit for GTA services, with the Revenue directed to refund the tax amount along with interest within six weeks. Case-Laws Service Tax Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256930