Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1618 - AT - Central ExciseCENVAT Credit - input services - outward freight incurred on finished goods dispatched by them to their buyers / consignment agents on FOR basis - Place of removal - Rule 2(l)(ii) of Cenvat Credit Rules, 2004 - HELD THAT:- It is admitted fact that the appellant has sold the goods on FOR basis and such price includes the cost of freight upto the customers’ premises. Further, in the facts and circumstances, till the time the customer has accepted the goods at his doorstep, the appellant was liable for risk in transit - the place of removal was the doorstep of the customer and accordingly as provided in Rule 2(l) of the Cenvat Credit Rules, 2004, the appellant is entitled to cenvat credit on outward freight, till the place of removal. Credit allowed - appeal allowed - decided in favor of appellant.
|