Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 265 - AT - Central ExciseCENVAT credit - CHA service - denial on the ground that the services were rendered beyond the place of removal - Held that: - the Tribunal in the case of Commr. of C.Ex., Raipur v. Bhilai Engineering Corporation Ltd. [2015 (12) TMI 1268 - CESTAT NEW DELHI] dismissed the appeal on the identical issue, and held that these services were utilised for purpose of export of final products and exporters could not do business without them and hence service tax paid on these services availed till goods reached port was admissible and that the input service cannot be given restrictive meaning in view of means and includes used in definition in Rule 2(l) of CCR, 2004 - appeal dismissed - decided against Revenue.
|