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2016 (2) TMI 20 - HC - Central ExciseCenvat credit availed in respect of service tax paid on Goods Transport Agency Service in respect of outward transportation of the goods beyond the place of removal - CESTAT allowed the claim - Held that:- This issue is covered by the judgment of Division Bench of this Court in case of Commissioner of Central Excise & Customs v. Parth Poly Wooven Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT ] wherein held outward transport service used by the manufactures for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of “input service” provided in rule 2(l) of the Cenvat Credit Rules, 2004.
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