Service tax on expenses for obtaining export incentives eligible for input service tax credit

CESTAT, AHMEDABAD BENCH Commissioner of Central Excise, Ahmedabad versus Ahmedabad Strips (P.) Ltd. ORDER NO. A/254/WZB/AHD OF 2012 APPEAL NO. E/1392 OF 2010 FEBRUARY 28, 2012 ORDER 1. M/s Ahmedabad Strips Private Ltd., Plot No. 62, Nr. Khatrej Chowkadi, Tal. Kalol, Distt. Gandhinagar (hereinafter referred to as the assessee) availed CENVAT Credit of Rs. 6,52,207/- in March 2008 in respect of Service tax paid to Shri Ajay Kumar Gupta for “Professional and Liaison fees” for claiming export incentives under the EXIM Policy. As the service received by the assessee was...