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2013 (8) TMI 59 - AT - Central ExciseCenvat Credit on GTA services for outward transportation charges - Purchase orders categorically indicate that the goods are to be supplied by the appellant at the purchasers’ doorstep on FOR terms. LRs which were also produced along with the specimen sample also indicate of door delivery to the purchasers of the goods. The invoice which has been raised by the appellant indicate specifically the purchase orders and the terms therein mentioned. In light of such a factual matrix, the appellant had contracted for delivery of the goods manufactured by him to the purchasers’ doorstep – Held that:-Relying upon the judgment of Hon’ble High Court of Punjab & Haryana in the case of Ambuja Cements Ltd. [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT] and also in the case of Palco Metals Ltd. [ 2011 (8) TMI 88 - CESTAT, AHMEDABAD] , cenvat credit of the service tax paid on the outward transportation is eligible and allowed – Decided in favor of Assessee.
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