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2014 (10) TMI 564 - CESTAT BANGALORECENVAT Credit - Credit availed on various services - Held that:- In respect of exports, the place of removal is port and therefore the services cannot be said to have been obtained after the removal of the goods. Moreover it is also not correct to say that credit of duty paid on all services received after removal of the goods are not eligible. The definition itself clearly provides that certain services are included in the definition of ‘input services’ and the inclusive definition has been provided to take care of such situation. Having regard to the nature of services received, amount involved and the definition of input services, I consider that appellant is eligible for the credit of duty paid by them - Decided in favour of assessee.
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