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2017 (9) TMI 870 - AT - Central ExciseCENVAT credit - freight expenses - place of removal - whether in the case of export of the goods manufactured by them, the place of removal is the factory gate or the port of export and further whether they are entitled to Cenvat credit on freight expenses incurred from the factory gate to the port of export? - Held that: - there is no proper basis for disallowing the Cenvat credit of freight incurred by the appellant-assessee from the factory gate to the place or port of export, which is the place of removal - reliance placed in the case of Commissioner Versus Dynamic Industries Ltd. [2014 (8) TMI 713 - GUJARAT HIGH COURT], where it was held that in case of export, services used upto port of export is upto place of removal hence credit is admissible on such services - credit allowed - appeal allowed - decided in favor of appellant-assessee.
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