Warehouse in foreign land can be a place of removal to avail Cenvat Credit

Eaton Industrial System Pvt. Ltd. Vs CCE & ST (CESTAT Mumbai) CESTAT Mumbai has held that Cenvat credit can be availed on foreign warehouse services received by a company in India for which service tax was paid under reverse charge mechanism. It was held that denial of credit would amount to double taxation. FULL TEXT OF THE CESTAT JUDGEMENT Inadmissibility of CENVAT credit availed against “Business Support Services” by the appellant towards warehousing and logistics support services taken in Spain for timely delivery of goods to its customer M/s Ford Expana S.L., Spain is assailed in ...