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2014 (1) TMI 207 - AT - Service TaxAvailment of CENVAT Credit - Whether Cenvat Credit availed by the appellant with respect to CHA services for export of goods, courier services and air travel services availed in connection with the export of goods and business is admissible or not - Held that:- nature of services used in both cases are though different. In the group of cases decided, question was with respect to service tax paid on GTA service on outward transportation of goods - courier service utilised by the manufacturer for transportation of goods from factory and also bringing inputs into the factory. Such service would certainly be covered within the expression: any service used by the manufacturer directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal: used in Rule 2(l) - Following decision of Commissioner of Central Excise vs. M/s. Ambalal Sarabhai Enterprises Ltd. [2014 (1) TMI 118 - GUJARAT HIGH COURT] - Decided against Revenue.
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