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2018 (2) TMI 212 - AT - Central ExciseCENVAT credit - GTA Services for outward transportation services - whether credit is admissible on outward transportation services upto buyer’s premises when delivered on F.O.R. basis? - Held that: - the issue has been settled by the decision in the case of Commissioner Versus Ellora Time Ltd. [2014 (3) TMI 567 - GUJARAT HIGH COURT], where it was held that outward transportation would be an input service as covered in the expression ‘means’ part of the definition, it would be difficult to exclude such service on the basis of any interpretation that may be offered of the later portion of the definition which is couched in the expression ‘includes’. However, the documents requires reconsideration by the adjudicating authority to verify whether the said decision is applicable - appeal allowed by way of remand.
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