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2013 (12) TMI 497 - AT - Service TaxEligibility for cenvat credit on couriers and Goods Transport Agencies services - Services used for removal of exisable goods beyond factory gate - Scope of Definition of Input Service - Revenue was of the view that after the amendment of ‘Input Services’ at Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 01.04.2008 – Held that:- Following CCE, Nagpur Versus Ultratech Cement Ltd., [2010 (10) TMI 13 - BOMBAY HIGH COURT ] - Cenvat credit on Courier services and GTA services decided in favour of the applicant - the claim that the appellant have paid excise duty on the value inclusive of the value of Courier services/ GTA services has not been examined - This is a very relevant fact to decide whether it should be considered as an input service - The most relevant issue to be decided is what is the place of removal because even after the amendment dated 01-04-2008 services for removal up to the place of removal is included in the definition of input services – Pre-deposits waived till the disposal – Stay granted.
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