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2013 (3) TMI 426 - AT - Central ExciseInput service credit availed on CHA services, Port services, GTA services, Courier services and Business Auxiliary Services - Held that:- As decided in Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT) any service availed by a manufacturer of excisable goods in the course of business is entitled for input service and in a series of cases, this Tribunal time and again has held that in the case of export of goods, the place of removal is the port from where the goods are exported. All the services availed by the respondents qualify the definition of Rule 2(l) of CCR'04 and squarely applicable to the facts of Amalgamations Repco Ltd. (2011 (10) TMI 508 - CESTAT, CHENNAI). In favour of assessee.
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