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2008 (9) TMI 117 - AT - Service Tax
Availment of credit of excise duty paid on the inputs, capital goods and the input services utilized for providing output port, storage & warehousing services, cargo handling services – service tax paid on mobile phone, rent a cab, CHA & Surveyor charges and professionals are eligible for input credit - Air-conditioners are eligible for capital goods credit - cement and steel used in constructing storage tank, but not used in providing the port service, so not eligible for credit