Assessee Denied CENVAT Credit on GTA Services; Not Integral to Goods' Price.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - input service - Goods Transport Agency Service - is the assessee entitled to claim Cenvat credit of the service tax paid on the GTA-service even though it was not integral part of the price of goods - Held NO - HC....