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2015 (10) TMI 1792 - AT - Central ExciseDenial of CENVAT Credit - Inward Transportation Service - Held that:- There is no dispute on account of availment of CENVAT credit on inputs. When there is no dispute regarding receipt of inputs, therefore, whatever transportation has been paid by the appellant on Inward Transportation Service is entitled for input service credit. Further, the Measurement Tolerance is on account of receipt of inputs and supply of finished goods. In these terms, it cannot be said the appellant has received the input in short quantity. Therefore, service tax on Inward Transportation is fully allowable as input service. - appellant has rightly taken the CENVAT credit on input service on Inward Transportation Service. - Decided in favour of assessee.
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