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2020 (6) TMI 354 - AT - Central ExciseCENVAT Credit - outward transportation of goods - Cement sold by the assessee to their customers on FOR destination basis - place of removal - HELD THAT:- This issue is no longer Res integra. It has been settled by the 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] and the issues were identical. The Hon’ble Apex Court has laid down that where the goods are sold on FOR destination basis i.e., where the ownership of the goods gets transferred only at the buyer’s premises also no CENVAT credit is admissible for transportation of goods to the buyer’s premises. Credit cannot be allowed - appeal dismissed - decided against appellant.
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