Tuesday, 4 September 2012

Service tax refund should be available on CFA and logistics services in light of the following recent judgement


      Cenvat - GTA Service - Place of removal extends up to port of shipment when goods are to be delivered onboard vessel - If that is so, cost of transportation will become part of value of goods and whatever service have been availed up to that point would become an input service: CESTAT (2012-TIOL-1149-CESTAT-MUM).

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