Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 506 - AT - Central ExciseDenial of CENVAT Credit - GTA Service - clearances to the job worker and their own unit made on payment of duty - Credit beyond place of removal - Held that:- Goods were cleared on payment of duty but it is admittedly not clearance for sale of the goods - where the goods is cleared from factory, but place of removal is determined only a place, where the goods is sold. In case goods is sold from factory, the factory gate is considered as place of removal but though the clearances is made from the factory but goods is not sold from factory, but sold at any other place after removal of goods from the factory, the said place from where the goods is sold shall be the “place of removal”. In the instant case though the goods were cleared on payment of duty from the factory of the appellant but not sold from the factory. In case of job work goods the sale of the finished goods took place from the appellant factory and in case of removal of goods to their own other unit the sale took place from that other unit. Therefore in the present case transportation (GTA) service is used up to the place of removal and hence qualified as input service. - GTA in the present case being used up to the place of removal covered under the definition of input service and hence admissible for Cenvat Credit. I therefore set aside the impugned order - Decided in favour of assessee.
|