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2017 (4) TMI 1117 - CESTAT CHANDIGARH100% EOU - input service credit - various input services - denial mainly on account of nexus - denial also on the ground that the services were not used in or in relation to manufacture and clearances up to the place of removal - Held that: - the position of law is fairly settled in respect of input service and the appellant is fairly succeeded to establish that they are used for manufacture and clearance of their final products - CBEC, vide its Circular No. 999/6/2015-CX dated 28.02.2015 itself has clarified that the place of removal in such cases would be Port/ICD/CFS. As for the service of Palletisation, the show cause notice does not elaborate anything about palletisation - Considering that this service is related to clearances of the goods meant for export, the benefit of credit on the same is available to the appellant. Appeal allowed - decided in favor of appellant.
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