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2017 (6) TMI 504 - AT - Central ExciseInput service credit - admissibility - credit on outward transportation to the destination of the buyers - denial on the ground that transportation and clearance are entirely separate activities and post sale transport of manufactured goods cannot be considered as input for manufacture - Held that: - these were on FOR destination basis. The transit insurance covers taken by the respondent for these contracts were upto the respective destination. The FOR destination price is inclusive of excise duty, insurance and freight charges - reliance placed in the decision in the case of Ambuja Cements Ltd. Vs. UOI [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT], where it was held that since sales is based on basis of “FOR destination”, transit insurance and freight charges are borne by appellant, so credit is admissible on outward freight - credit allowed - appeal dismissed - decided against Revenue.
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