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2018 (4) TMI 760 - AT - Central ExciseCENVAT credit - input services - outward freight from factory gate to the port in case of export of goods - insurance policy - man Power Recruitment Service availed for doing job work - Held that: - Cenvat credit of GTA service on transportation for export of goods from the factory gate to the port of export is allowable as in the case of export, the port of export is the place of removal - credit allowed. Insurance policy of working staff and services utilized in canteen - Held that: - the same are covered in favour of the appellant by the ruling of Hon’ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit allowed. Man Power Recruitment Service availed for doing job work - Held that: - in case of job work, the goods manufactured by the appellant are normally taxable, but they were not subject to tax because of provisions of Notification No.214/86 as the principal manufacturer had undertaken to pay the duty, there is no case of clearance of exempted goods and accordingly I hold that the provisions of Rule 6 of Cenvat Credit Rules, 2004 are not attracted - credit allowed. Appeal allowed - decided in favor of appellant.
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