2010 (11) TMI 287 - AT - Service Tax

CENVAT credit of Service tax - Input service - Service like Custom House Agent, Cargo Handling Charges, Export Documentation and Repair and maintenance of the motor vehicle - The contention of the appellant in this case is that all the above mentioned services are availed by them to export the goods which were manufactured by them - The issue has been already settled by the Bombay High Court in the case of Ultratech Cement Ltd., reported in (2010 -TMI - 78203 - BOMBAY HIGH COURT),held that the assessee is entitled for input service credit of the services availed by the assessee, which are availed in course of their business and manufacturing activity - Hence, the impugned order is set aside and the appeal is allowed

Summary

The judgment by Appellate Tribunal CESTAT, Mumbai allowed input service credit for services like Custom House Agent, Cargo Handling Charges, Export Documentation, and Repair and maintenance of the motor vehicle, following the decision in the case of Ultratech Cement Ltd. The appellant was entitled to avail the credit as the services were used in the course of their business activity. The impugned order was set aside, and the appeal was allowed.