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2010 (8) TMI 231 - CESTAT, MUMBAIInput service credit on service tax paid to the brokers - respondents availed the services of the brokers for sale of their finished goods in domestic as well as export sale and brokerage was paid to these brokers, service tax paid on this brokerage was availed by the respondents as input service credit - credit was alleged to be not available to the respondents holding that the said services have been availed by the respondents beyond the place of removal - Held that: - finished products were removed after pointing out the buyers by the broker - respondents has availed the services of the broker before clearance of the goods from their factory - assessee is entitled for input service credit for clearance of their final product - Appeal filed by the Revenue is rejected
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