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2019 (12) TMI 848 - AT - Central ExciseCENVAT credit - input services - GTA services - case of appellant is that sale is on FOR basis, freight amount is inclusive in the assessable value - HELD THAT:- Since to decide the admissibility of the Cenvat credit certain facts have to be verified such as whether the sale is on FOR basis, freight is borne by the assessee, whether the freight is included in the assessable value on which the excise duty was discharged and no freight was recovered from the buyer separately, then only the appellant will be eligible for the Cenvat credit on GTA, the matter needs to be reconsidered by verifying the above facts on the basis of the records already submitted/ to be submitted by the appellant, if required - appeal allowed by way of remand.
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