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2013 (2) TMI 137 - AT - Central ExciseDenial of CENVAT Credit - Service tax paid on 'Fumigation Charges' and 'Testing and Inspection Agency Charges' – Services used in relation with export of goods - under Notification No.17/2009-ST, dated 07.07.2009 – Held that:- Following the decision in case of AMALGAMATIONS REPCO LTD (2011 (10) TMI 508 - CESTAT, CHENNAI) it is the undisputed policy of the Government not to burden the export goods with domestic taxes. The only way freeing export goods from domestic taxes can be ensured for the period relevant to these appeals is to allow credit of the service tax paid on the CHA and other services in respect of the export consignments so that the exporter would be compensated either by utilization of such credit for payment of other taxes or by taking refund when such utilization is not possible. Therefore, set aside the impugned order and allow the present appeal in favour of assessee
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