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2014 (7) TMI 447 - CESTAT CHENNAIWaiver of predeposit of tax - Denial of availment of CENVAT credit on outward freight and the warehousing of the final products after clearance of final products from the factory gate - Held that:- applicant is not eligible for availment of the credit of warehousing charges of the final products after clearance from the factory gate. Regarding the denial of credit on outward freight, the learned counsel submits that they have produced the documents that the invoices were raised on FOR destination basis which was not considered by the adjudicating authority. On perusal of the impugned order passed by the Commissioner (Appeals), I find that there is an observation that the applicant had not produced copies of documents such as agreement or so that the place of delivery is the door step of the buyer and the value of goods sold in inclusive of transportation charges. It is further observed that the copies of documents such as invoices submitted contain the remark “prices indicated are tentative”. - Conditional stay granted.
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