Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 71 - AT - Central ExciseCENVAT Credit - input services - GTA Service - Service Tax paid on outward freight on goods cleared from factory to the customer’s premises i.e. beyond the place of removal - Rule 2(l) of the CENVAT Credit Rules, 2004 - Held that:- The issue is now well covered by the decision of Hon’ble Supreme Court in the case of CCE Belgaum Vs. Vasavadatta Cements Ltd. [2018 (3) TMI 993 - SUPREME COURT], where it was held that from 01.04.2008, with the amendment, the CENVAT credit is available only upto the place of removal whereas as per the amended Rule from the place of removal which has to be upto either the place of depot or the place of customer, as the case may be - credit allowed - appeal allowed - decided in favor of appellant.
|