Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 1063 - AT - Service TaxDenial of CENVAT Credit - credit on the same as transportation has been done beyond the place of removal - Held that:- case the transportation cost has been added in the assessable value of the impugned goods and goods have been sold on FOR basis. Therefore, the appellant is entitled to take Cenvat credit in the light of C.B.E. & C. Circular No. 97/8/2007, dated 23-8-2007. In these circumstances, I hold that appellant is entitled to take Cenvat credit. Consequently, impugned order is set aside. - Decided in favour of assessee.
|