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2014 (3) TMI 555 - CESTAT NEW DELHIBenefit of Cenvat credit of service tax - GTA services used for outward transportation of their final product - Appellant s sales were at the factory gate inasmuch as the invoices issued by them bears an endorsement that the appellant’s responsibility ceases after delivery for any damage of goods at the factory gate - Held that:- some of the invoices bear the endorsement to the effect that our responsibility cease after to carry for any damage/shortage. If that be so, we are prima facie of the view that the sales are not FOR sales - However, in view of the endorsement on the invoices, it can be concluded at the prima facie stage that the appellants do not have a good case so as to allow stay petition unconditionally. We have also seen the balance sheet of the appellant, which does not reflect a very poor financial condition - Conditional stay granted.
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