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2018 (4) TMI 891 - AT - Central ExciseCENVAT credit - outward freight from their factory to the place of buyer - time limitation - Held that: - the issue of CENVAT credit with respect to input service of transportation, with respect to clearance of final products from the factory gate to the premises of the buyer has been a contactitious issue during the relevant period - there is no contribution conduct and suppression of fact etc. on the part of the appellant as is evident from the faith of the show cause notice. The SCN is not maintainable as it has been issued for different period of limitation and accordingly will not apply for the normal period - appeal allowed - decided in favor of appellant.
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