Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1949 - CESTAT NEW DELHICENVAT Credit - output transportation charges incurred by them, for delivery of their excisable goods from factory to the premises of the buyer - Penalty - HELD THAT:- The transportation and insurance charges are reimbursed by the buyer of the goods and do not form part of the sale value or transaction value, it is held that the appellant is not entitled to cenvat credit on the outward GTA service received. Penalty - HELD THAT:- The issue is wholly interpretational in nature. Accordingly, the penalty imposed is set aside. Appeal allowed in part.
|