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2014 (4) TMI 137 - AT - Central ExciseWaiver of pre deposit of duty - Denial of benefit of Cenvat credit of service tax paid on GTA services - Denial on the ground that appellants are directly selling their goods to their customers - Held that:- there is a Board’s circular No. 97/8/2007 ST dated 23.8.07 clarifying that the place of removal refers to depots / premises of the consignment agents or any other place or premises from where excisable goods are sold after their clearance from the factory. If the place of removal refers to the above places, the assessee would be entitled to avail Cenvat credit of service tax paid on the GTA services used for the said purpose - Stay granted.
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