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2010 (4) TMI 322 - AT - Service TaxCenvat Credit – Input Services – Cenvat Credit on (GTA) outward transportation of finished goods – place of removal – sale of FOR basis – Held that: - , if as claimed by the Appellant, their sales are on FOR destination basis and the three conditions in this regard mentioned in the Board’s Circular dated 23-8-07 are satisfied, that is, ownership and property in the goods remains with the appellant till delivery of the goods in acceptable condition to the customers at their door steps, the Appellant bear the risk of loss or damage to goods during transit upto the destination and freight charges are integral part of the price of the goods, the GTA service availed for transportation of the goods up to the customer’s door steps would be covered by definition of ‘input service’ and would be eligible for Cenvat credit
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