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2019 (4) TMI 646 - AT - Central ExciseCENVAT Credit - input services - Outward Courier services - period involved is from March 2007 to February 2010 - Held that:- The said amount involves both inward transportation of raw materials as well as goods sent for job works. The definition does not put any restriction with regard to inward transportation of raw materials and so also in the case of goods sent for job work. The credit availed on the service tax paid for such charges would thus be eligible. However, the amount has to be quantified. The Hon’ble Apex Court in the case of M/s. Ultratech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA] has held that after the amendment, the credit availed on outward transportation beyond the place of removal would not be eligible with effect from 01.04.2008. The appellant has pointed out that the period involved is from March 2007 to February 2010. The credit availed up to 01.04.2008 would therefore be eligible to the appellant. Thus, the eligibility of credit in respect of courier services needs re-consideration both with regard to quantification as well as eligibility for the period after 01.04.2008. Appeal allowed by way of remand.
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