Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 775 - CESTAT BANGALORECENVAT credit - storage and warehousing services abroad, rendered to the appellant for storing the finished goods abroad - whether the appellant herein is eligible to avail CENVAT credit of service tax paid on warehousing services performed outside the country (post export services)? - Held that: - the goods are already exported from India and on landing abroad they are stored in the warehouses situated in such countries where the goods are despatched. It is an unacceptable proposition that the place of removal in the case in hand shifts to the warehouse situated aboard. The 1st Appellate Authority has correctly held that the warehousing services are availed not only after the finished goods are fully manufactured and cleared from the place of removal but after it reaches its country of destination. Hence by no stretch of imagination, the impugned service would fit into the definition of “input service”. Credit cannot be allowed - appeal dismissed - decided against appellant.
|