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2011 (9) TMI 303 - AT - Service TaxCredit of Service Tax - outward transportation service of the goods manufactured - definition of input service provides for availability of credit in respect of service received for transportation of manufactured goods 'from the place of removal' - definition of input service is different from the definition of inputs and therefore it is enough if the activity is related to manufacture - definition of input service was amended w.e.f. 01.04.2008. From 01.04.2008 'from the place of removal' in the definition of input services has been replaced by 'up to the place of removal' - credit of Service Tax paid on goods transportation services from the place of removal would be applicable only up to 31.03.2008 and thereafter the amended definition would be applicable and has also taken the view that the amendment cannot be given retrospective effect As in the case of Parth Poly Wooven Pvt.Ltd. delivered on 06.04.2011 - Appeal allowed
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