An ICD is providing thhe service of transport of goods in container by train. The same ICD is also providing cargo handling and storage & warehousing services.
1. ICD is taking CENVAT credit for input services. Can ICD avail the benefit of abatement of 70% for the services of transport of goods by train?
2. If the train services are hired by ICD and then the same services are given to ultimate client, can ICD avail the benefit of said abatement or can only a train operator get the benefit of abatement?
CAclubindia
