Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 972 - AT - Central ExciseCENVAT Credit - input service - outward transportation of goods - place of removal - Held that:- The premises of the consignment/selling agents are places of removal as envisaged in the Act and consequently the service tax paid on the freight by the assessee for transportation of goods from the factory to the selling agent’s place during the relevant period, is available as Cenvat Credit in terms of the Cenvat Credit Rules, 2004, as an input service - credit allowed - appeal dismissed - decided against Revenue.
|