Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2009 (8) TMI 620

..... nue also contending that credit is not admissible as services used beyond place of removal. In the light of decision of ABB Ltd. v. CCE & ST, 2009 -TMI - 34139 - CESTAT, BANGALORE, held that-order passed by the Commissioner (Appeals) is upheld. Appeal filed by the Revenue is rejected. - E/284/2007-SM(BR) - 1053/2009-SM (BR)(PB), - 4-8-2009 - Shri P. K. Das, Member (J) Shri S.K. Saxena, Jt. CDR, fo .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... r destination is not covered under the definition of input service. He also submits that freight charge was not included in the assessable value and, therefore, respondent is not eligible to avail the credit. 4. After hearing the learned ft. CDR and on perusal of the records, it is revealed from the adjudication order that the show cause notice was issued to deny the input credit on the ground tha .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... rgo handling services is one of these. Service tax paid on such service can be availed even after clearance of goods from the factory. Further, testing of inputs/goods is an essential requirement and is in relation to the manufacture of the final products. Hence, the tax paid on such service is eligible for availing credit. 5. I find that the Larger Bench of the Tribunal in the case of ABB Ltd. v. .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||