Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 141 - AT - Central ExciseCENVAT credit - Input Service - GTA Service (Inward and Outward freight) - CIPET Inspection Charges - Held that: - the admissibility of CENVAT Credit on GTA Service (outward freight) rests on the condition of sale - the present case is remanded to the Adjudicating authority for scrutiny of the necessary sales contract agreement, to ascertain the conditions of sale - matter on remand. CIPET Inspection Charges - Held that: - the case is covered by the decision in the case of Hon’ble Gujarat High Court in Cadila Healthcare Ltd case [2013 (1) TMI 304 - GUJARAT HIGH COURT], where it was held that services rendered by a technical inspection and certification agency fall under sub-clause (zzi) of clause (105) of section 65 of the Finance Act which is one of the clauses specified under sub-rule (5) of rule 6 of the Rules - credit allowed. Appeal allowed and part matter on remand.
|