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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Service tax on Customs House Agent for export is creditable, confirms Appellate Tribunal. Outward transportation services are input services.</h1> The Appellate Tribunal CESTAT, Ahmedabad held that service tax paid on Customs House Agent services for export of goods is creditable. The Larger Bench ... Input services - activities relating to business - outward transportation - service tax credit - Customs House Agent services - export of goodsInput services - activities relating to business - Customs House Agent services - outward transportation - service tax credit - Service tax paid on Customs House Agent services availed at the port for export of goods is eligible as input service credit. - HELD THAT: - The Tribunal applied the Larger Bench ratio in ABB Limited, which construed the expression activities relating to business in the definition of input services as having wide import to include both essential and auxiliary business activities, specifically including outward transportation. Applying that principle to the facts, services rendered by Customs House Agents at the port in relation to export fall within the ambit of input services, and the service tax paid thereon is available as credit. The appeal filed by the Revenue against the Commissioner (Appeals) order holding the credit admissible was found without merit and rejected. The ancillary stay petition was disposed of.Appeal dismissed; Commissioner (Appeals) order upholding availability of credit on CHA services for export affirmed; stay petition disposed.Final Conclusion: The Tribunal, following the Larger Bench authority, affirms that service tax on Customs House Agent services for export constitutes input service and the credit is admissible; Revenue's appeal dismissed and stay petition disposed. 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.
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