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2009 (9) TMI 673 - AT - Service TaxCenvat Credit- Input services- Assessee had availed input service credit of service tax paid goods transport agency for outward movement of goods. Revenue authorities held that such credit availed by assessee was on outward transportation of its finished goods beyond place of removal and, hence assessee was not eligible to avail Cenvat Credit. In the light of the decision ABB Ltd. v. CCE&ST [2009] 21 STT 77 (Bang. - CESTAT). v. CCE&ST 2009 -TMI - 34139 - CESTAT, BANGALORE, in which held that services availed by a manufacturer for outward transportation of final products from place of removal should be treated as input services and thus, manufacturer is entitled to take credit of service tax paid on value of such service, thus assessee eligible for Cenvat Credit. Appeal filed by revenue rejected.
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