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2011 (2) TMI 462 - AT - Service TaxCenvat credit - GTA services - Rule 5 of the CENVAT Credit Rules, 2004 - Circular No. 97/8/07-STdated 23.8.2007 - In the present case, the outward transportation service used relates to goods exported - It is, therefore, clear that for a manufacturer /consignor, the eligibility to avail credit of the service tax paid on the transportation during removal of excisable goods would depend upon the place of removal as per the definition - In the present case, undisputedly, the ownership transfer takes place through Bill of Lading, which is issued at the port of export after loading of the goods on board the ship - Decided in favor of the assessee
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