Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 740 - CESTAT CHENNAICENVAT credit - input services - Air Ticketing charges - Hire charges for the cabs - Export Agency Charges against fees/commission for exports - Installation charges - Outward Transportation of goods - Held that: - The Tribunal in the same assessee's case [2016 (9) TMI 538 - CESTAT CHENNAI] has dealt with the issue of Cenvat credit of service tax paid on Commissioning and Installation Services, Air Travel Services and Rent-a-Cab Services which has been allowed in favour of the appellant - credit allowed. Export Agency Charges - Held that: - Export agency charges had been incurred for the exports made by them - Reliance is placed on the decision of the Hon'ble High Court of Gujarat in the case of Commissioner Vs. Dynamic Industries [2014 (8) TMI 713 - GUJARAT HIGH COURT], wherein it was held that when impugned services were utilized for purpose of export of final products and exporters could not do business without them Service Tax paid on these services availed till goods reached port, was admissible - credit allowed. Outward transportation service - Held that: - the period of dispute involved in the present appeal is from 2006 to 2008. During the disputed period in the definition of the Input services there was no restriction that the credit can be availed only upto the place of removal - credit allowed. Appeal allowed - decided in favor of appellant.
|