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2014 (5) TMI 129 - AT - Central ExciseCENVAT Credit - GTA services - Held that:- credit on Outward Transportation is admissible provided the delivery of finished goods by the appellant is contracted under FOR destination to be made at the door steps of the buyers. It is also observed from the grounds of appeal that similar credit admissibility has been clarified by CBCE vide circular dated 23.8.2007 that, to be admissible subject to fulfilment of certain conditions. However, appellants has to establish their case before the Adjudicating Authority with documentary evidence that the finished goods are contracted to be supplied on FOR destination basis at the door steps of buyers. As such verifications can only be done by the Adjudicating Authority therefore, OIA dated 25.9.2013 passed by the first appellate authority is required to be set aside and the matter remanded back to the adjudicating authority for denovo consideration. - Decided in favour of assessee.
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