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2017 (11) TMI 607 - AT - Central ExciseCENVAT credit - input services - outward transportation of finished products for clearances within India as well as for export - place of removal - Revenue's case is that Since the place of removal is factory gate, the appellant is not eligible for credit for clearances of goods beyond the place of removal/factory gate - whether the appellant is eligible for credit on service tax paid on outward transportation services availed for domestic clearances of finished products upto the buyer's premises? - Held that: - The Board vide Circular No.97/8/2007-ST dt.23.8.2007 has clarified that credit is admissible for outward transportation upto buyer s premises if the sale is on FOR basis - credit would be admissible upto the buyer s premises, if the condition in the Circular No.97/8/2007-ST dt.23.8.2007 is satisfied or sale is on FOR basis or the ownership rests with the manufacturer till the goods are delivered to the buyer s premises. The evidences in this regard having not dealt with in the impugned order, the matter requires to be remanded to the Commissioner (Appeals) who shall look into the evidence / documents furnished by the appellant and consider the eligibility of credit - appeal allowed by way of remand.
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