Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 412 - AT - Service TaxWhether the respondents are entitled to avail the benefit of credit of Service Tax paid on outward GTA services availed by the respondents up to the place of removal i.e. the port area – Held that:- Sale or purchase of goods in case of goods cleared for export is effected by the transfer of documents of title to the goods after the goods have crossed the customs frontiers i.e. when the documents have been handed over of the Customs in the port areas. Thus, the place of removal in case of goods cleared for export is the port area – Cenvat credit allowed – In favor of assessee
|