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2018 (8) TMI 1573 - AT - Central ExciseCENVAT credit - input services - GTA Service - place of removal - Held that:- The definition of input service underwent an amendment from 1.4.2008 where the words “from place of removal” was substituted with “upto place of removal” - the GTA services upto the buyer’s premises would not be eligible after 1.4.2008 - appellant would not be eligible for credit on outward transport upto buyers premises after 1.4.2008. CENVAT credit - inward transportation - time limitation - Held that:- The department has failed to adduce any evidence to establish that the appellants have evaded duty by suppressing facts. Hence, appeal succeeds on limitation - appellant is liable to pay duty for the two months period beyond the normal period. - However, that being an interpretational issue, the penalty in respect of these months cannot sustain. Appeal allowed in part.
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