Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 216 - AT - Service TaxDenial of refund claim - clearing and forwarding agent services - Revenue contends that that service tax paid on clearing and forwarding agent services are post clearance of the final products from factory and the ownership of the goods still vested in the assessee's hand; that the place of removal cannot be port where the services are received - Held that:- larger bench in the case of Honest Biobet Pvt. Ltd. (2014 (11) TMI 579 - CESTAT AHMEDABAD) has held that load port is to be considered (as place of removal) under sec. 4(3)(c)(iii) of the Central Excise Act, 1944; accordingly it has to be held that any services received by an assessee at the port for export of goods has to be held as eligible for Cenvat credit under the provision of Cenvat Credit Rules, 2004. - Decided against Revenue.
|