Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 788 - HC - Service TaxCenvat credit - input services - Goods Transport Agency service - whether the Cenvat credit taken for the period April 2008 to March, 2009 be reversed and penalty alongwith interest be imposed - Invocation of extended period of limitation - service tax paid on the transport service from the gate of the factory upto the premises of the consumer - Held that:- In pursuance of the aforesaid powers, the central government has framed Cenvat Credit Rules, 2004 (the Rules). The Rules provide for a procedure for taking credit of the excise duty paid on input goods as well as on input service. Rule 2(l) of the Rules provides 'input services' to mean, apart from other things, the service used by the manufacturer for clearance of the final product upto the place of removal. It further clarifies that input service includes an outward transportation upto the place of removal - There is no provision in the Act or in the Rules or in any circular issued by the Board of Central Excise and Customs, New Delhi (the Board) to hold that in case the duty is charged on the specified rate, then the place of removal will be factory gate. The matter is sent back to the Commissioner-Raipur to re-determine the question as to what is the place of removal: whether it is factory gate of the Assessee; or it is the premises of the consumer. In case it is held that the place of removal is the premises of the consumer, then the Assessee will be entitled to take the Cenvat credit on such service as it will be deemed to be input service - Decided partly in favour of assessee.
|