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2015 (11) TMI 779 - CESTAT NEW DELHICENVAT Credit - Various output service - Held that:- Assessee is a manufacturer of microscopes and accessories and was sending finished products to its buyers, domestic as well as overseas through courier services and the assesee availed cenvat credit paid on such courier charges and utilized the same for payment of service tax on its output services like GTA, Repair &. Maintenance and Erection, Commissioning or Installation services for which the appellant was also registered under provisions of the Finance Act, 1994. Courier services were utilized for dispatch of excisable goods to its buyers as well as for dispatch of accessories for the purpose of repair which was its output service. - where sale of excisable goods is on FOR destination basis, at the door step of customers and transportation charges were incurred for such transaction, freight charges involved in such transaction is an input service eligible for credit under Rule 2 (l) of the Cenvat Credit Rules, 2004. This decision therefore covers the issue in favour of the assessee in so far as the assessee availed cenvat credit on courier services for its export as well as domestic sales. In so far as availment of service tax credit incurred on courier charges for remittance of service tax on the assessee's output services of Maintenance, or Repair and Erection, Commissioning or Installation services, for the reasons alike, since the courier and Goods Transport Agency services are input services for rendition of output services, cenvat credit is equally admissible. - Decided in favour of assessee.
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