2008 (8) TMI 307 - AT - Service Tax

Cenvat Credit of Service Tax Paid on input service of C&F agent - Circular issued by the Board clarifying the place of removal and also relying upon the decision of the Tribunal, it was held that service tax paid on C & F services is admissible as credit in the case of 100% EOU in view of the fact that place of removal in the case of C & F exports or FOB exports would be the load port. Credit allowed.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal challenging disallowance of Cenvat credit on C & F services paid on CHA availed by the appellants. The decision was based on a Tribunal ruling allowing service tax credit for C & F services in the case of 100% EOU, considering the place of removal as the load port for C & F exports or FOB exports. The appeal was allowed with consequential relief.