11 December 2012
Is service tax collected by C&F Agent being service provider from an importer manufacturer on the services rendered at the time of importation of raw materials available as cenvat credit to manufacturer?
11 December 2012
There is no dispute raised on the import of raw material as it will qualify as input service used in or in relation to manufacture of final product. the cenvat credit can be availed if the manufactured goods are excisable. The dept is disputing only the cha service of exports stating factory is the place of removal and cha services are availed post removal of goods.
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