Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 547 - AT - Service TaxCenvat credit - Export of goods on FOB basis - denied cenvat credit of service tax paid on shipping freight charges, port charges, bank charges, courier charges, CHA services etc. relating to exports from India - Held that:- The expenditure incurred are on services related to business activities and upto the place of removal only. Therefore, in terms of the Board's instructions, definition of input service and decision of Coca Cola India Pvt. Limited vs. CCE, Pune [2009 (8) TMI 50 - BOMBAY HIGH COURT] and ABB Limited [2011 (3) TMI 248 - KARNATAKA HIGH COURT] the services on which service tax was paid and received by the appellant have to be held as input services. Thus input service is covered by the definition, appellants are eligible for the cenvat credit - Decided in favour of assessee.
|