Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 380 - AT - Service TaxCenvat Credit- Input Services- Whether inclusion of inward transportation of input or capital goods and outward transportation of inputs or capital goods and outward transportation up to place of removal in definition of ‘input service’ by no means exclude services used for clearance of final product from place of removal from being treated as eligible input service in terms of main definition? - Whether, therefore, goods transport service in an input service even when used for clearance of final product from place of removal and availment of credit on same cannot be denied? Commissioner (Appeals) in the light of the decision of ABB Ltd. v. CCE&ST 2009 -TMI - 34139 - CESTAT, BANGALORE, held that the definition of “input service” has to be interpreted in the light of the requirements of business and it cannot be read restrictively so as to confine only up to the factory or up to the depot of manufacturers. - the services availed by a manufacturer for outward transportation of final products from the place of removal should be treated as an input service in terms of rule 2(l)(ii) of the Cenvat Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value of such services.’ Tribunal held that Tribunal is correct and reject the appeal filed by revenue.
|