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2015 (7) TMI 506 - AT - Service TaxDenial of Cenvat credit on the transportation of levy sugar upto the place of removal and export of sugar upto the place of port of export - Transport of sugar to sister unit - Held that:- Appellant is entitled to take Cenvat credit as in the case of levy sugar the place of removal is railway station and in the case of export of place of removal is load port. - Appellant is entitled to take Cenvat credit on outward transportation service in the case of transportation of levy sugar upto the railway station and transportation of export sugar upto the port. - Transportation cost has been borne by the appellant themselves. If at all they have not taken the credit on the said transportation, then their sister unit is entitled to take Cenvat credit which is the appellant themselves. In these circumstances, whatever credit has been taken by them having revenue neutral situation therefore, I hold that the appellant is not required to reverse the Cenvat credit taken on transportation of dry sugar to their sister unit. - Decided in favour of assessee.
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