2011 (4) TMI 588 - AT - Service Tax

Cenvat credit - non mentioning of classification of service in the Invoice - service charges towards preparation of documents and other export related services for exportation of the assessee s final products namely carburretor and parts - held that - Such services relate to preparation of export related documents and therefore the service rendered has a nexus with the business of the manufacture of the assessee s final product and is hence in the nature of business auxiliary service - cenvat credit allowed. - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal regarding disallowance of CENVAT credit of service tax amounting to Rs. 1,28,914. The service provider's bills were for preparing export-related documents, which had a nexus with the manufacture of the assessee's final product. Therefore, the assessee was entitled to avail CENVAT credit under the business auxiliary service category. The impugned order was set aside, and the appeal was allowed.