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2008 (2) TMI 295 - AT - Service Tax
Whether the respondents are entitled to avail credit of service tax paid on the services of CHA & Surveyors utilized by them at the time of export - since ownership of the goods remain with the respondent till the port area, it can be safely held that all the services availed by them till the port area are required to be considered as “input service” inasmuch as the same are clearly related to the business activities – hence credit of duty paid on such services is admissible to the respondents