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2013 (12) TMI 1640 - AT - Service TaxCENVAT credit - various input services - Place of removal - Held that: - the credit taken up to the stage where goods have reached from the place of removal would be admissible if the same can be related to business of manufacture - in respect of exports place of removal would be port. Even though the definition was amended on 1-4-2008 and words 'from the place of removal' in the definition and definition of input services were replaced by 'up to the place of removal', once we take a view that the port has to be treated as place of removal in respect of exports, the services utilized by the appellant would be covered even after the amendment of the definition. Moreover by the very words used for in respect of different services would show that they have nexus to the goods manufactured and exported and therefore it cannot be said that they have nothing to do with the business of manufacture. Appeal allowed - decided in favor of appellant.
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