CENVAT Credit on Cargo Handling for Exports: No Service Tax Paid, Classified as "Exempted Service" u/r 2(e), 2004.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - Cargo handling service - Since no service tax is being paid on service relating to export cargo, it has to be considered as ‘exempted service’ within the meaning of Rule 2(e) of CCR 2004 - AT....