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2009 (6) TMI 44
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.... [Order]. - The appellants M/s. Thiyagarajar Mills Ltd. are manufacturers of cotton yarn. They are also registered as an assessee with the Service Tax Department under the GTA service. During the period February 2005 to April 2006, the appellants paid service tax of Rs.2,05,116/- under GTA for freight incurred on transportation of goods received in its factory. The appellants had utilized CENVAT ....
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....x on GTA service has to be held to have rendered output service when it paid tax on GTA service involved in transport of goods to its factory. Therefore, the appellants were entitled to utilize the CENVT credit for payment of service tax in the instant case. The impugned order was not consistent with the legal provisions as interpreted by the Tribunal. The learned counsel for the appellants reiter....