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2012 (3) TMI 124 - AT - Service TaxCENVAT credit on courier services- service tax paid on Courier services used for transportation of samples of finished goods from the place of removal to buyer premise - credit on outward freight is admissible if the same is part of price of goods - the place of removal as defined under Sec.4 of the Central Excise Act, 1944 is a factory or any other place of production of goods -the credit of service tax on outward freight is admissible if the same is part of price of goods - held that:-the credit was denied as the courier service is received after the clearance of goods from the factory gate therefore, the service relates to post clearance of the samples and nothing to do with the manufacture of samples - the applicants had not produced any evidence to show that the courier expenses are part of the price of the samples - directed to deposit an amount of Rs.10 lakhs within a period of eight weeks and a compliance report.
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