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2010 (11) TMI 638 - CESTAT, MUMBAIDenial of input service credit - Rule 2(l) of the Cenvat Credit Rules, 2004 - post arrival of the goods at the port of destination. - Held and decided that assessee is entitled for input service credit on CHA service - Keeping in view the case of Maruti Suzuki Ltd.[2009 (8) TMI 14 - SUPREME COURT] - interpreting the scope of 'input service' ,in the light of the judgment of the Apex Court in the case of Maruti Suzuki Ltd. (supra), we hold that the services having nexus or integral connection with the manufacture of final products as well as the business of manufacture of final product would qualify to be input service under Rule 2(l) of 2004 Rules - appellants are entitled to avail input service credit on CHA service availed by them for export of goods - Appeal allowed.
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