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2015 (8) TMI 302 - AT - Service TaxBenefit of Cenvat Credit - GTA services - outward GTA service credit was availed by the appellant with respect to services availed after the place of removal - Held that:- The definition of inputs service is given in Rule 2 (l) of the Cenvat Credit Rules, and conveys that Cenvat Credit is admissible to an assessee upto the ‘place of removal’. - point where Sale takes place or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, also becomes the ‘place of removal’. The entire transportation cost and transit insurance are paid by the appellant. - Decided against Revenue.
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