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2017 (10) TMI 282 - AT - Central ExciseCENVAT credit - outward transportation of goods - time limitation - Held that: - Circular dated 23/08/2007 clearly prescribed that under certain circumstances, the appellants are entitled to credit of Cenvat on outward GTA service availed by them. Respondents have claimed that based on the bonafide belief on the said clarification. There is merit in the arguments of the respondents that they could have formed a bonafide belief on the basis of said circular and therefore, extended period of limitation cannot be invoked. Revenue has failed to point out as to which column of ER-1 return mandate declaration of service on which credit is taken. In the absence of that assertion made by the Revenue cannot be sustained. Appeal dismissed - decided against Revenue.
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