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2012 (9) TMI 382 - CESTAT, KOLKATADenial of CENVAT Credit on outward transportation - CENVAT Credit availed on GTA Service up to the place of removal - Held that:- As decided in CCE & ST, LTU, Bangalore vs. ABB Ltd.[2011 (3) TMI 248 - KARNATAKA HIGH COURT] by notification No.10/2008-C.E.(N.T.) dated 1.3.2008 the words 'clearance of final products upto the place of removal' were substituted in the place of the words 'clearance of final products from the place of removal'. Till such amendment, the words 'clearance from the place of removal' included transportation charges from the place of removal till it reached the destination, namely the customer and Credit of service tax paid on outward transportation allowed prior to 1.4.2008 - as the period involved in this case is from April, 2005 to March, 2006 decided in favour of assessee.
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