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2015 (10) TMI 54 - AT - Service TaxDenial of CENVAT Credit - Held that:- As delivery charges are included in selling price, relying on Karnataka High Court judgment in case of Commr of C.Ex & ST vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT ] wherein, the full bench of CESTAT held that the expression "activities relating to business' admittedly covers transportation upto the customers place and therefore, credit cannot be denied. The expression 'such as' is purely illustrative. The expression means "for example" or "of a kind that". The usage of the words "such as" after the expression "activities relating to business" in the inclusive part of the definition, therefore, further support the view that the definition of the term "input services" would not be restricted to services specified thereafter. It is also noted that the transportation of goods to customer's premise is an activity relating to business. It is an integral part of business of manufacturer, to transport and deliver the goods manufactured. Even services like advertising, market and research, which are undertaken to attract customers to buy goods of manufacturer are eligible to credit. - Decided in favour of assessee.
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