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2017 (5) TMI 1574 - HC - Central ExciseCENVAT Credit - input services - Outdoor Catering Services - Clearing & Forwarding (C&F) Services - GTA (Good Transport Agency) (outward transportation from factory to buyer’s place/premises) - Held that:- As regard the outdoor catering services, the Larger Bench of the Tribunal in the case of CCE v. GTC Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI] has held in favor of the assessee - credit allowed. Clearing and forwarding services - Held that:- The Hon’ble Gujarat High Court in the case of CCE, Ahmedabad v. Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] has held that clearing and forwarding agent services are cenvatable - credit allowed. Outward transportation of the goods from the factory of the customer place - Held that:- The service has been held to be cenvatable by the Larger Bench decision of the Tribunal in the case of ABB Ltd. Confirmed by Hon’ble Karnataka High Court reported as CCE v. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - credit allowed. Appeal dismissed - decided against Revenue.
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