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2011 (5) TMI 142 - AT - Service TaxCenvat credit - Circular No. 97/8/2007-ST dated 23-8-2007 - the respondent is a manufacturer of zinc, lead, and other concentrates - The respondents is exporting their final products namely, the concentrates - The GTA services utilised for transport of final products cannot be obviously treated as input services both for the manufactures of the final products and the recipients of final products - The obligations based on contracts between a buyer and seller may not be a relevant factor to determine whether certain services utilised could be treated as input services or not - Appeal is allowed by way of remnad
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