CESTAT holds Hindustan Unilever Ltd eligible to avail 75% of abatement on freight paid to GTA [Read Order]
An abatement of 75% in taxable service of goods transport by road is available on the condition that the goods transport agency has not availed credit on inputs and capital goods used for providing taxable service and has also not availed benefit of notification No. 12/2003-Service Tax, dated 20-62003 (vide Notification No. 32/2004-Service Tax, dated 3-12-2004)
In a recent case, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Hindustan Unilever Ltd is eligible to avail 75% of abatement on freight paid to GTA . It was observed that the appellant had availed the abatement during the period from February 2005 to February 2006 while…
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