Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 287 - AT - Service TaxCENVAT credit of Service tax - Input service - Service like Custom House Agent, Cargo Handling Charges, Export Documentation and Repair and maintenance of the motor vehicle - The contention of the appellant in this case is that all the above mentioned services are availed by them to export the goods which were manufactured by them - The issue has been already settled by the Bombay High Court in the case of Ultratech Cement Ltd., reported in (2010 -TMI - 78203 - BOMBAY HIGH COURT),held that the assessee is entitled for input service credit of the services availed by the assessee, which are availed in course of their business and manufacturing activity - Hence, the impugned order is set aside and the appeal is allowed
|