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2013 (6) TMI 440 - AT - Central ExciseCENVAT Credit - Export - Refund - Service Tax paid on Clearing & Forwarding charges (CHA charges) for export. - place of removal - Held that:- the ground of appeal raised by the Department are incorrect in as much as a series of judgments of the Tribunal has held clearly that the services rendered by CHA for clearance of the goods for export will be eligible for CENVAT Credit for the export of the goods, the place of removal is considered as port of airport. - this Bench has been taking a consistent view that the CENVAT Credit of the Service Tax paid by the CHA will be eligible as CENVAT Credit. - Credit allowed.
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