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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Cenvat credit on GTA services – service tax paid on C & F ...


Cenvat Credit on GTA Services Permits Service Tax Credit for C & F Services in 100% EOUs; Load Port is Place of Removal.

November 7, 2013

Case Laws     Central Excise     AT

Cenvat credit on GTA services – 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 - AT

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