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2018 (1) TMI 1325 - AT - Central ExciseCENVAT credit - outward transport/freight for transportation of the goods from the factory to its customers’ premises - denial on the ground that service tax on such transportation service was paid during the period May, 2007 to March, 2008, whereas the credit was taken in the month of August, 2014 - Held that: - Since the service tax has been paid on the transportation service, the appellant should be entitled for the benefit of cenvat credit - Further, due to error in the system, the adjusting accounting entry was not made in the cenvat credit account at the time of receipt of the input service. Since such credit was taken belatedly, the benefit should not be denied to the appellant - appeal allowed - decided in favor of appellant.
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