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2019 (5) TMI 1778 - AT - Central ExciseCENVAT Credit - GTA service or delivery of finished products from the factory of production to the premises of their buyer - place of removal - Change of opinion - extended period of limitation - contention of the appellant is that the “place of removal” is the buyer’s premises and further allegation is that the credit was taken on outward freight with intention to evade payment of duty - HELD THAT:- The show cause notice have been issued due to change of opinion, on the part of the Department. It is not the case of contumacious conduct and suppression of facts. Further, in view of the several other judgements and Circular of the Board dated 23.08.2007, it was provided that an appellant can take cenvat credit of outward transportation where the goods are delivered FOR and risk in transit is borne by the seller of the goods and the goods are accepted by the buyer at his door. The show cause notice is bad for invoking extended period of limitation - appeal allowed - decided in favor of appellant.
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