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2010 (9) TMI 865 - HC - Service TaxCENVAT credit of service tax paid on various input services - payment of duty on final product - upto the place of removal - freight charges, incurred from depot to customer/factory to customers - revenue disallowed the said CENVAT credit on the ground that service tax paid on freight charges incurred from depot to customers/from factory to customer is not covered under the definition of 'input services' for availing CENVAT credit - Held that:- input service has to be interpreted in the light of the requirement of business and it cannot be read restrictively so as to confine only up to the factory or up to the depot of the manufacture. Service extends to the stage of handing over the goods to the customers for whom it is meant and therefore, any service tax paid upto that point, is to be taken into consideration while granting the CENVAT benefit and therefore no illegality in the impugned orders, which calls for interference - decided in favor of assessee.
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