Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 237 - CESTAT MUMBAIDemand of credit availed with interest – imposition of penalty - Denial of CENVAT credit – GTA service – handling of export cargo – Held that: - the issue has been covered in the case Panchmahal Steel Ltd v. Commissioner of Central Excise & Service Tax, Vadodara [2014 (4) TMI 490 - CESTAT AHMEDABAD]. It has been decided that service tax credit of the GTA services was for movement of export cargo, being input services, allowing CENVAT credit on the same. Auctioneer service – export survey - survey of export cargo services used for setting up of container freight station – barred by limitation – Held that: - appellant had always indicated in their ST-3 returns, the availment of CENVAT credit and they acted bonafidely on an understanding that all the services were utilised in connection with the output services rendered by them which is ‘cargo handling services’, ‘storage and warehousing services’ – credit allowed. Setting up of new CSF outside the registered premises – retainership – consultancy - architect - soil investigation services – Held that: - the issue has been decided in the case of Sai Samhita Storages [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] where the decision taken is in favor of appellant – credit allowed – appeal disposed off – decided in favor of appellant.
|