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2017 (8) TMI 1542 - AT - Central ExciseCENVAT Credit - input services - outward transportation - cost of transportation was included in the F.O.R. - HELD THAT:- The identical issue has come up before the Tribunal in the case of M/S. BIRLA CORPORATION LTD. VERSUS C.C.E. JAIPUR-II [2017 (3) TMI 1126 - CESTAT NEW DELHI] where the ratio laid down in the case of M/S MADRAS CEMENTS LTD VERSUS THE ADDITIONAL COMMISSIONER OF CENTRAL EXCISE, THE COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2015 (7) TMI 1001 - KARNATAKA HIGH COURT] was followed and it was held that appellant is entitled to avail cenvat credit on outward goods transportation agency services - credit allowed - appeal allowed - decided in favor of appellant.
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