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2017 (9) TMI 1371 - AT - Central ExciseCENVAT credit - GTA services used for supplying goods to their own depots - place of removal - Credit is sought to be denied on the presumption that the factory gate is place of removal and not the depot - Held that: - Hon'ble High Court of Chhattisgarh in the case of Ultra Tech Cement Ltd. [2014 (8) TMI 788 - CHHATTISGARH HIGH COURT] has observed that no such presumption can be made and the place of removal has to be decided on the basis of facts of each case. The Tribunal in M.P. Biscuits Pvt. Ltd. [2012 (10) TMI 623 - CESTAT, New Delhi] has in similar circumstances held that credit of input service of GTA can be allowed for removal up to the depot of the principal manufacturer in respect of M.P. Biscuits Pvt. Ltd. which are also assessed on the basis of MRP under Section 4A. At the time of clearance from the factory, the documents clearly indicate that the goods are intended for supply to their own depot and there is no sale involved. Taking all these facts into account, the place of removal in these circumstances will be depot and the credit of GTA service upto the depot of the appellant would be available irrespective of the fact that the said goods are trans-shipped at Bhiwandi or otherwise. Appeal allowed - decided in favor of appellant.
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