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2011 (7) TMI 916 - CESTAT, MUMBAIDemand - CENVAT credit - The contention of the appellant is that CENVAT credit was availed on outward transportation of the goods to customer premises and it is an activity relating to business and, therefore, credit cannot be denied - The Larger Bench of the Tribunal in the case of ABB Ltd. Vs. Commissioner of Central Excise, Bangalore (2009 -TMI - 34139 - CESTAT, BANGALORE) has held that the services availed by a manufacturer for outward transportation of final products from the place of removal shall be treated as input services in terms of Rule 2(l)(ii) of Cenvat Credit Rules, 2004 - Decided in favor of the assessee
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