TMI Blog2012 (10) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... ring goods for export and for working out the cost takes into account the export incentives - service tax incurred in respect of services for obtaining export incentives can be definitely related to manufacturing activity - respondent is eligible for cenvat credit - in favor of assessee. - E/1392 OF 2010 - A/254/WZB/AHD OF 2012 - Dated:- 28-2-2012 - B.S.V. MURTHY, J. R. Nagar for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice rendered after the export of goods and (b) the services rendered did not fall under the ambit of "input service". A notice dated 16.2.2009 was issued to the assessee demanding the CENVAT Credit wrongly availed along with interest and proposing penalty under Rule 15 of the CENVAT Credit Rules, 2004. The adjudicating authority vide the aforementioned Order-in-original No. 07/JC(KS)/2010 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TT 130. He further held that claiming export incentives are akin to activities relating to business and therefore sale can be considered as complete only after the exporter receives the export incentives and thus allowed the appeal and set aside the aforementioned Order-in-Original. 2. Revenue is in appeal on the ground that the reliance of the Commissioner (Appeals) in the order on the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly relatable to manufacture. Manufacturer while manufacturing goods for export and for working out the cost takes into account the export incentives. Export incentives play a very big role in the manufacture and export of goods. This being the position, service tax incurred in respect of services for obtaining export incentives can be definitely related to manufacturing activity and therefore t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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