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2010 (11) TMI 259 - CESTAT, BANGALOREStay order - Refund of Cenvat credit - The impugned order, held the respondents to be eligible for refund of Cenvat credit of outward GTA/CHA/Port Services in respect of their exports. - The decisions of the Tribunal in the case of Excel Crop Care Ltd. [2007 (4) TMI 15 - CESTAT, Ahmedabad], was rendered on 30th April, 2007 whereas the subsequent decisions rendered took into account the Circular issued by CBEC on 23-8-2007 wherein it was clarified that Cenvat credit in respect of services up to the place of removal would be admissible - Unable to agree with the view taken by the Revenue that just because the respondent-assessee insured their goods, the place of removal of goods becomes factory gate - Held that Revenue has not been able to make out a prima facie case in its favour and accordingly, reject the stay application.
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