Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 468 - AT - Central ExciseEligibility of Cenvat credit of services at their retail outlets from where sales are effected - No sales are effected at the factory gate but duty is paid at the time of clearance - Held that:- since the goods are not sold at the factory gate but are sold at the retail outlets, therefore, by virtue of the express provisions of Section 4(3)(c)(iii) of the Central Excise Act, 1944 the place of removal in the case of appellant will be the retail outlets from where goods are sold. Therefore, the appellant has correctly availed CENVAT Credit on input services availed at the retail outlets which will be the place of removal in the present case. - Decided in favour of appellant with consequential relief
|