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2013 (4) TMI 384 - AT - Central ExciseCenvat credit on GTA services - Whether the supply made by the appellants is on FOR destination basis and whether the freight element and insurance has been included in the overall price - Held that:- Since all the purchase orders of the appellants are not available, the same are required to be verified with the conditions of the purchase order and those prescribed by CBEC under circular No.97/8/2007-ST dated 23.08.07. The case is therefore remanded back to Commissioner (Appeals) for necessary verification for deciding the admissibility of cenvat credit in remand proceedings. Service tax credit admissibility relating to maintenance of garden - Held that:- Appellant has made out a strong case because as per the Gujarat Pollution Control Board permission dated 16.03.06 the appellant was required to maintain a garden which is therefore an obligation under the relevant pollution control law and cenvat credit with respect to the services used for maintaining the garden will be admissible and is accordingly allowed.
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