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2009 (8) TMI 752 - CESTAT, NEW DELHICenvat credit – input service – Cargo handling service - Revenue submits that service tax paid on transportation of finished goods (Cargo Handling service and service provided on Technical Testing & Analysis provided outside the factory premises) from the place of removal to the customer destination, not covered under the definition of input service - Tribunal in the case of ABB Ltd. v. CCE & ST held that definition of “Input service” has to be interpreted in the light of requirement of business and cannot be read restrictively so as to confine only up to the factory or only up to depot of manufacturers - contention of the Revenue not sustainable – Appeal rejected
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