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2018 (7) TMI 686 - AT - Central ExciseCENVAT Credit - input services - outward transportation of goods for the goods cleared from their factory gate to their own units at Jamshedpur and Uttarakhand - Stock transfer - place of removal - periods September 2009 to February, 2010 and October 2014 to April 2015, May 2015 to February 2016. Held that:- The Hon’ble Apex Court in the case of Ultratech Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA] had laid the law that after 1.4.2008 CENVAT credit on GTA service is not eligible from the factory to buyer’s premises and eligible only upto the place of removal which is the factory gate - credit cannot be allowed. Appeal dismissed - decided against appellant.
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