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2016 (8) TMI 1261 - AT - Service TaxCENVAT credit - input service - outward freight for delivery of goods at the buyers’ premises - Held that: - evidently the freight component has been incurred by the appellant and the same has formed the part of transaction value, on which duty liability has been discharged - the price at which the goods were sold to the buyers should be considered as the price for the purpose of determination of the ‘place of removal’. Since, freight is forming a part of the transaction value, the same should be considered as input service for the purpose of taking Cenvat credit - appeal allowed - decided in favor of appellant.
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