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2011 (3) TMI 837 - CESTAT, AHEMDABADCenvat Credit - whether the CHA services and port services can be held to be admissible input services for the purposes of modvat credit - held that:- credit in respect of various services availed by an assessee is admissible if ownership of goods remain with seller till delivery at customers door steps. As such by taking note of the Board s Circular No.97/6/2007-ST dated 23.08.07 extending the place of removal from factory gate to export area and by holding that such circulars are binding on the departmental officers - the services of goods transport agency availed for outward freight paid by the manufacturer upto the steps of door steps are admissible as input services. - Decided in favour of assessee.
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