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2020 (3) TMI 1206 - HC - Central ExciseCENVAT Credit - input services - outward transportation of goods (GTA Services) - place of removal - period from 2009-10 to 2013-14 - HELD THAT:- Tribunal relying upon the Board Circular No.1065/2018CX dated 8th June 2018 as well as the decision of the Supreme Court in the case of M/S ULTRA TECH CEMENT LTD. VERSUS CCE & ST, ROHTAK [2014 (10) TMI 679 - CESTAT NEW DELHI] and in the case of COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, AURANGABAD VERSUS M/S ROOFIT INDUSTRIES LTD. [2015 (4) TMI 857 - SUPREME COURT], has held that the Appellants are eligible for the cenvat credit of service tax paid on outward freight. No question of law much less of any substantial question of law arises out of the impugned order passed by the Tribunal - Appeal dismissed.
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