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2013 (1) TMI 489 - AT - Service TaxRefund of service tax paid on CHA services in respect of the exports - Clearing House Agent - AO argue that it includes services like demurrage charges - documentation charges - detention charges - which should not have formed part of the CHA service and, therefore, the appellant is not entitled for the credit - Held that:- Following the decision in case of Anant Commodities (P.) Ltd.(2009 (10) TMI 229 - CESTAT, NEW DELHI) that CENVAT Credit cannot be denied to the receiver of duty-paid inputs by the Central Excise authorities having jurisdiction over the input receiver by revising the assessment of duty at supplier's end. In favour of assessee
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