CENVAT credit expansion covers imported-vessel transportation services and permits credit after service tax payment. Amendments expand the definition of input service to include transportation of goods by vessel from outside India to the customs station of clearance where service tax is paid by the manufacturer or importer-provider as the person liable and where the imported goods are inputs or capital goods, any service used by a provider of output service, and any service used by a manufacturer in or in relation to manufacture and clearance up to the place of removal; procedural provisions allow credit after payment and add a challan evidencing such service tax payment.
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Provisions expressly mentioned in the judgment/order text.
CENVAT credit expansion covers imported-vessel transportation services and permits credit after service tax payment.
Amendments expand the definition of input service to include transportation of goods by vessel from outside India to the customs station of clearance where service tax is paid by the manufacturer or importer-provider as the person liable and where the imported goods are inputs or capital goods, any service used by a provider of output service, and any service used by a manufacturer in or in relation to manufacture and clearance up to the place of removal; procedural provisions allow credit after payment and add a challan evidencing such service tax payment.
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