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2014 (11) TMI 543 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - various input services - place of removal - Held that:- As per Section 4(3)(c), the place of removal is inter-alia any other place or premises from where the excisable goods are to be sold after the clearance from the factory from where the goods are removed. In our view the appellants have been able to make out a good prima-facie case that in their case the place of removal will be retail outlets in respect of goods sold from their retail outlets and the agents warehouse in respect of goods sold from there. In such a scenario all the services listed above would prima-facie qualify as input services as they are in relation to advertisement, legal work, sales promotion, market research, storage upto the place of removal and outward transportation upto the place of removal, etc. which are all duly covered prima-facie in the scope of the definition of input service - Stay granted.
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