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2016 (8) TMI 849 - AT - Service TaxCENVAT credit outward transportation of final product from factory gate to customer premises contract with customer to sell final products on FOR basis - Board circular No. 97/6/2007-ST dated 23.8.2007 Held that: - in case of FOR destination sales, the ownership of the goods remain with the seller till delivery at the customer doorstep and the freight charges forming part of value of the assessable goods and borne by the assessee as sale on FOR destination basis, the outward transportation upto place of removal will be an activity covered under the definition of input service. Relaxation made by the circular issued on 23.8.2007. When the Board has made the relaxation, the assessees in entitled to take the benefit thereof CENVAT credit allowed appeal allowed decided in favor of appellant.
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