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2018 (6) TMI 317 - AT - Central ExciseCENVAT credit - input services - Goods Transportation Agency service utilized for outward movement of finished goods - place of removal - recovery alongwith Interest and penalty - Held that:- Place of removal is relevant solely for determination of point of levy and for computation of the duty thereon - it is quite possible that place of removal may well be the premises of the buyer and levy would include the entire costs for computation of assessable value. It is also quite apparent that this has not been considered in the proceedings before the lower authorities - matter remanded for reconsideration - appeal allowed by way of remand.
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