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2015 (10) TMI 231 - AT - Service TaxDenial of CENVAT Credit - Denial on outward transportation of goods - Held that:- With regard to the goods sold on FOR basis as transportation charges have been included in the assessable value of the goods and goods are delivered on the door of the buyer. Therefore,the ownership of the goods remains with the appellant. In these circumstances appellant has complied with the condition of the CBEC circular no. 97/8/2007 dated 23/8/2007. Therefore, I hold that on transportation charges where the goods are sold on FOR basis appellant is entitled to claim Cenvat Credit on outward transportation. - Matter remanded back - Decided in favour of assessee.
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