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2019 (2) TMI 259 - AT - Central ExciseCENVAT Credit - input services - Courier service - Held that:- As regard the credit on Courier service up to 01.04.2008 is not under dispute as held that the Hon’ble Gujarat High Court in the case of Ambalal Sarabhai Enterprise Ltd. [2014 (1) TMI 118 - GUJARAT HIGH COURT] - the credit up to the 31.03.2008 is admissible. Cenvat Credit on Courier service from 01.04.2008 onwards - Held that:- Since, Ld. Counsel has made submissions that lower authority has not verified whether the Courier charges is included in the assessable value, the matter needs to be re-considered only on this aspect. Thereafter, to decide the admissibility of the Cenvat Credit on Courier service post on 01.04.2008, matter is remitted. Appeal allowed by way of remand.
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