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Whether availment of credit of service tax paid on the insurance service to cover the damage or loss to the exported goods in the foreign countries except India is eligible as input service?
Case Law Details
- Case Name
- M/s Harsha Engineers Ltd Vs CCE (CESTAT Ahemdabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
The dispute in the present appeal relates to the availment of service tax paid on the insurance service availed by the appellant to cover the damage or loss to the goods exported by the appellant, in as much as the said policy is for covering the goods in the foreign countries except India, lower authorities have held that the same cannot be considered as input services.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH, AHMEDABAD
COURT NO.II
Appeal No. E/1805 & 1806/2009
Arising out of Order-in-Appeal No.309 to 310/2009(Ahd-II) CE/CMC/Commr(A)/Ahd/S/44 to 45(A-II)...
