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2013 (6) TMI 642 - CESTAT AHMEDABADCenvat Credit - Input services - place of removal - GTA Service - Outward transportation - activity relating to manufacturing - Held that:- first appellate authority was following the law as has been decided by the various decisions of this bench and more specifically Rolex Mills Pvt. Ltd. [2008 (2) TMI 770 - CESTAT, AHMEDABAD] and Adani Pharmachem Pvt. Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD] - in respect of export goods, the 'place of removal' is the port of loading. Therefore, all the services upto the port of export are input services and service tax paid on such input services is eligible for cenvat credit. - Decided in favor of assessee.
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