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2015 (10) TMI 2536 - AT - Service TaxCenvat credit - outward goods transportation service - goods sold to the buyers on the price agreed between them and delivery of goods being given at the buyers place - Held that:- appellant has not included transportation charges in the assessable value of goods supplied by them to their buyers which is one of the conditions stipulated in the C.B.E. & C. Circular No. 97/8/2007, dated 23-8-2007 to be complied with by the assessee to avail the Cenvat credit on outward transportation service. Therefore, authorities below have rightly held that appellant is not entitled to Cenvat credit. - Decided against the appellant
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