CESTAT upholds the Eligibility to Avail Cenvat Credit of Wharfage Landing Charges paid by Indian Oil Corporation for Using Jetties/berths of Port Authorities [Read Order]

CESTAT rules in favour of Indian Oil Corporation about the CESTAT Eligibility to Avail Cenvat Credit of Wharfage Landing Charges

By Yogitha S. Yogesh - On December 29, 2023 6:34 pm - 2 mins read

CESTAT - Cenvat Credit - Indian Oil Corporation - Port Authorities - Wharfage Landing Charges - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that the ‘place of removal’ in this case is the port of loading and all services availed up to the port of loading qualify as ‘input services’ and upheld the Eligibility to Avail Cenvat Credit of Wharfage Landing Charges paid by…

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