TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Service tax on Customs House Agent for export is creditable, confirms Appellate Tribunal. Outward transportation services are input services.</h1> <h3>COMMISSIONER OF C. EX., AHMEDABAD Versus FINE CARE BIOSYSTEMS</h3> The Appellate Tribunal CESTAT, Ahmedabad held that service tax paid on Customs House Agent services for export of goods is creditable. The Larger Bench ... Credit of tax paid on CHA service availed at port for export of goods - Larger Bench in the case of ABB Limited v. CCE [2009 - TMI - 34139 - CESTAT, BANGALORE] has held that the expression ‘activities relating to business’ as appearing in the definition of input services, has a wide import and includes both essential and auxiliary activities of business including outward transportation. As such, services received for outward transportation of goods from the place of removal has been held to be input services. By applying the ratio of the decision to the facts of the present case, credit is allowable The Appellate Tribunal CESTAT, Ahmedabad upheld that service tax paid on Customs House Agent services for export of goods is creditable. The Larger Bench clarified that services for outward transportation of goods are considered input services. The appeal by the Revenue was rejected. Stay petition was also disposed of.
TaxTMI 
TaxTMI 
