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2009 (7) TMI 868 - CESTAT, AHMEDABADCenvat credit - Any material if used for producing or processing of any goods or and for bringing about any change in any substance for the manufacturer of final product would be “capital goods” and therefore qualify for availing cenvat credit - From the Clause (iv) of the said Rule, it is clear that for availing cenvat as capital goods the only requirement is that they should be used in the factory of production As regards the second issue, the same is now covered in favour of the assessee by the Larger Bench decision of the Tribunal in the case of ABB Limited & Ors reported in (2009 -TMI - 34139 - CESTAT, BANGALORE), laying down that credit on service tax paid on outward transportation of the final products is available to the assessee - Decided in favor of the assessee
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