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2014 (1) TMI 1790 - AT - Service TaxCENVAT credit - freight charges - outward transportation - whether during the period January 2005 to September 2006 the Cenvat credit of Service Tax on the freight charges of outward transportation from the place of removal is admissible to the respondent or not? - Held that: - The period involved in the present appeal is prior to 1-4-2008 when definition of ‘Input Service’ u/r 2(i) of the CCR, 2004 was amended in the present form - the outward transport service used by the manufacturers for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of “input service” provided in Rule 2(l) of the CCR, 2004 - appeal dismissed - decided against Revenue.
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