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2013 (11) TMI 332 - AT - Central ExciseCenvat credit on GTA services – Transportation of Goods - Input service of C&F agent - Whether the respondent would be eligible for Cenvat credit of service tax paid on GTA services availed for transportation of the goods from the factory to the port from where the goods were placed on board the vessel for export to their overseas buyer – Held that:- Commissioner (Appeals). CCE, Rajkot Vs, Adani Pharmachem Pvt. Ltd. [2008 (8) TMI 307 - CESTAT AHMEDABAD ] - As per Board’s circular No. 97/8/2007-ST dated 23.8.2007 had held the services obtained at the port as cenvatable services - service tax paid on C & F services is admissible as credit in the case of 100% EOU in view of the fact that place of removal in the case of C & F exports or FOB exports would be the load port – Decided against Revenue.
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