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2013 (12) TMI 95 - AT - Service TaxStay application - Disallowance of CENVAT Credit - Credit of the duty paid on CHA services and courier services - Held that:- credit of the duty paid on CHA services and courier services are not admissible as the same relate to the activities at the loading Port and has nothing to do with the manufacture of the goods or their clearance since the clearance of the goods manufactured had taken place at the factory gate itself. The fact that the clearance of the goods was at the factory gate was not in dispute, so also the fact that the claim relates to the duty paid on the services which were utilized at the loading point for the export purposes - No prima facie case having been made out for total waiver of the amount payable under the impugned order - Partial stay granted.
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