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2020 (4) TMI 38 - AT - Central ExciseLevy of Excise Duty - delivery charges of the liquid gas - denial of Cenavt credit availed on ISD invoices - HELD THAT:- The Commissioner, in the impugned order, has decided that the inclusion of delivery charges in the assessable value of service in favour of the appellant. The computation of the Cenvat credit in respect of five services, which is disputed need to be re-quantified by the adjudicating authority on the basis of available documents required for such credit. For claim of benefit of the proportionate Cenvat credit, same is required to be looked into afresh in terms of their eligibility and calculation. The matter is remanded to the adjudicating authority to re-compute the demand after hearing the appellant within three months from the receipt of the order.
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