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2019 (6) TMI 378 - AT - Central ExciseCENVAT Credit - input services - Goods Transport Agency service used for outward transportation of goods - place of removal - sale of Cement on FOR basis - HELD THAT:- Hon’ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent. The facts of the case in the present set of appeals being identical to the case of Ultratech Cement inasmuch as the credit being claimed is on the Goods Transport Agency services availed to transport cement from the factory gate to the buyer’s premises on the ground that the sale being on FOR basis, the place of removal shifts to the buyer’s premises and therefore Cenvat Credit is admissible, I am legally bound to follow the ratio of the judgment of the Hon’ble Apex Court which held against the assessee that no Cenvat Credit is admissible. Credit cannot be allowed - appeal dismissed - decided against appellant.
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