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2011 (8) TMI 253 - AT - Service TaxReversal of cenvat credit - outward transportation - Refund - In this case, the respondent has taken cenvat credit paid on outward freight up to Port of export involved in the goods exported by the respondents - High Court of Karnataka in the case of ABB Limited (2011 -TMI - 203985 - KARNATAKA HIGH COURT) and the Hon'ble High Court of Karnataka has taken a view that up to the date of amendment of definition of input service, by which the words from place of removal were substituted in place of Up to place of removal , credit of service tax on Goods Transport Agency services would be available up to the place of removal and what is required to be seen is that whether it is related to business activities or not and nexus with the manufacture is not required - Decided in favor of the assessee
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