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2016 (8) TMI 580 - AT - Central ExciseAvailment of cenvat credit of service tax paid - outward transportation of goods - goods supplied on FOR destination basis - the freight element included in the assessable value - duty liability discharged - Held that:- by applying the judgment of Hon'ble Punjab & Haryana High Court in the case of Ambuja Cement Ltd. vs. Union of India [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT], the principles enunciated are that outward transportation service utilized by the manufacturer for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of input service. - Decided in favour of appellant
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