Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 1672 - AT - Central ExciseCENVAT Credit - Outward GTA Service - period January 2005 to June 2007 - HELD THAT:- Reliance placed in Circular No. 1065/4/2018-CX dated 08.06.2018 and the case of M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1487 - CESTAT AHMEDABAD] and M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] where it was held that The Appellants are eligible for the cenvat credit of service tax paid on outward freight. The matter needs to be reconsidered afresh, considering the above judgment, Board Circular and facts of the present case - appeal allowed by way of remand to the Adjudicating Authority for passing a fresh Order.
|