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2015 (2) TMI 238 - AT - Service TaxCENVAT Credit on GTA services - Clearance of final products from the place of removal- Appellants did not show any documents evidencing that clearances were made on FOR basis and therefore the factory gate becomes the place of removal - whether the service tax paid on input service as defined in Rule 2(l) of Cenvat Credit Rules, 2004 would be eligible for cenvat credit accordingly - Held that:- Before amendment dated 1-4-2008, services used for clearance of final products from the place of removal is covered in input service, hence credit will be allowed. W.e.f. 1-04-2008, services used upto the place of removal will be covered in input service definition. The matter stands decided by Hon ble Karnataka High Court in the case of CCE, Bangalore vs. ABB Ltd- [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - It is held that the appellants are eligible for cenvat credit - Decided in favour of assessee.
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