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2016 (7) TMI 1165 - AT - Central ExciseCENVAT credit on outward transportation charges - denial of claim on the premise that the appellant has not complied with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007 - Held that:- It is a fact on record that the appellant has submitted all the documents i.e. purchase order and invoices before the adjudicating authority in reply to the show cause notice. However, the finding of the Commissioner (appeals) that the appellant has not produced evidence to support their claim, is not tenable. As the appellant produced all the documents to comply with the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. The adjudicating authority was duty bound to consider the same and was required to pass appropriate order As examined the reply to the show cause notice and the documents produced by the appellant in support their claim. The said documents qualify the condition of CBEC circular No. 97/8/2007-ST dated 23.8.2007. As such the appellant was duty bound to supply the goods at the buyer’s end and on transportation charges the appellant has paid duty. In the circumstance, thus hold that the appellant has correctly availed the credit on outward transportation charges. - Decided in favour of assessee.
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