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2017 (9) TMI 444 - AT - Central ExciseCENVAT credit - outward transportation of waste chemical - Held that: - From the audit report it is very clear that the audit team had under taken audit of CENVAT credit availed by the appellant in the case in hand means would includes the period wherein disputed CENVAT credit was availed i.e., May, 2010 to July, 2010. There is no audit objection raised on the point of availment of CENVAT credit of tax paid on outward transportation under GTA services - reliance placed in the decision in the case of COMMISSIONER OF CENTRAL EXCISE, BANGALORE-I Versus MTR FOODS LIMITED [2012 (10) TMI 165 - KARNATAKA HIGH COURT], where it was held that In the returns it is clearly mentioned that they availed credit under the aforesaid rules. The audit partly accepted the same - appeal allowed - decided in favor of appellant.
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