Manufacture and Clearance of Final Products upto Place of Removal are Treated as Input Services and are Eligible for CENVAT Credit of Service Tax: CESTAT [Read Order]

Manufacture - Clearance of Final Products - Input Services - CENVAT - Service Tax - CESTAT - taxscan

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacture and clearance of final products up to the place of removal are treated as input services and are eligible for CENVAT credit of Service Tax.  JSW Steel Ltd, the appellant assessee was engaged in the business of ‘iron and…

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