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2018 (11) TMI 673 - AT - Central ExciseCENVAT Credit - input services - outward transportation of the final product directly to the customer on door delivery basis - Held that:- Idetical issue decided in the case of COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS M/S. THE ANDHRA SUGARS LTD. [2018 (2) TMI 285 - SUPREME COURT OF INDIA], where it was held that Once it is accepted that place of removal is the factory premises of the assessee, outward transportation ‘from the said place’ would clearly amount to input service. That place can be warehouse of the manufacturer or it can be customer’s place if from the place of removal the goods are directly dispatched to the place of the customer. Once such outbound transportation from the place of removal gets covered by the definition of input service - credit allowed - appeal allowed - decided in favor of appellant.
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