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2018 (4) TMI 215 - AT - Central ExciseCENVAT credit - input service - outward freight - place of removal - Department alleged that since duty was discharged at factory gate point, the fact gate becomes the 'place of removal' and the outward freight which is used for clearance of final products beyond the factory gate did not fall within the purview of definition of input service - Held that: - in the case of Ambuja Cements Ltd. Vs. UOI [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT], the Hon'ble High Court of Punjab & Haryana has held that when the goods are sent on FOR basis up to the buyer's premises and all the conditions in Circular No,97/8/2007 dt 23/08/2007 are satisfied, then the assessee is entitled to take CENVAT credit of service tax paid on GTA service - credit allowed - appeal allowed - decided in favor of appellant.
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