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2014 (1) TMI 1160 - AT - Central ExciseDenial of CENVAT credit on GTA service - Waiver of Pre-deposit – Held that:- The tenor of the appeal and the submissions of the learned counsel is such that the definition of ‘input service’ as amended with effect from 1.4.2008 has been given a go-by - for the period beyond 31.3.2008, the benefit of CENVAT credit on GTA service used for outward transportation of final products from the place of removal was not admissible to the manufacturer of the final products – the assessee was not to establish prima facie case in their favour – thus, the appellant directed to pre-deposit 50% of the duty – upon such submission rest of the duty to be stayed till the disposal – stay granted.
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