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2012 (5) TMI 402 - AT - Service TaxCenvat Credit on outward GTA – Held that:- in ABB Ltd (2011 - TMI - 203985 - KARNATAKA HIGH COURT - Service Tax) held that, till the amendment (effective from 1/4/2008) of clause (ii) of Rule 2(l) of the CCR through substitution of the word 'upto' for the word 'from', transportation charges incurred by a manufacturer for clearance of final products from the place of removal stood included in the definition of 'input service' Availment of Cenvat credit on outward transportation of goods and C&F Agent service – Held that:- in Metro Shoes Pvt. Ltd. (2008 - TMI - 4278 - CESTAT, MUMBAI - Service Tax) wherein it had been held that services rendered by various service providers like C&F agents during the course of transportation of the final products from the factory of the manufacturer to their own showrooms located at various places were 'input services' for the manufacturer as these services were used by the manufacturer, directly or indirectly, in or in relation to the clearance of the final product from the place of removal. appeals are allowed
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