Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1854 - CESTAT HYDERABADCENVAT Credit - input services - CHA services - Port Services - lab analyses charges - Held that:- Te Lower Authorities were in error in denying the Cenvat Credit to the appellant in respect of the Service Tax paid on C&F charges, CHA services which were undoubtedly in respect of goods cleared for export. It is the settled law, the goods which were cleared for export on, and the place of removal is considered on the port for export. It is the view of the C.B.E. & C. in Circular No. 267/13/2015-CX8, dated 28-2-2015. Service Tax paid on the lab analyses charges - Held that:- The appellant has been claiming from the adjudication level that the said lab analysis on in respect of water charges which were used for manufacture i.e. fungisides cleared for export - these services are rendered in relation to the manufacturing activity of the appellant. Credit allowed - appeal allowed - decided in favor of appellant.
|