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2009 (1) TMI 129 - AT - Service TaxPlace of rendering of service - Credit of service tax paid on erection and commissioning services received at the premises of the buyers of machines manufactured by assessee - To decide the Eligibility for service tax credit what is to be examined is whether they can be held to be rendered in or in relation to manufacture directly or indirectly as Rule 2(1) of CCR not requires that service to be rendered at factory of manufacturer – therefore, denial of credit on impugned services on ground that it is post removal/post manufacturing activity, not justified – however, in case of “outward transport services”, it is to be examined in connection with “place of removal”
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