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2018 (1) TMI 870 - AT - Central ExciseCENVAT credit - input sold as such - GTA service in respect of Raw Petroleum Coke (RPC) - whether Service Tax credit paid on GTA on the said input is to be reversed as the Input had been sold as such instead of using it in the manufacture of final product? - Held that: - The Hon’ble Punjab & Haryana High Court in the case of Commissioner of Central Excise, Chandigarh-I Vs. Punjab Steels [2010 (7) TMI 252 - PUNJAB AND HARYANA HIGH COURT], rejected the appeal filed by the Revenue on the identical situation, where it was held that there is no provision for reversal of credit of service tax on return of goods - appeal allowed - decided in favor of appellant.
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