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2021 (5) TMI 25 - AT - Central ExciseCENVAT Credit - input services - GTA services availed for transportation of goods from the factory to the customer’s premises - HELD THAT:- The issue stands covered by the decision of the Tribunal in the appellant’s own case M/S. MRF LTD. VERSUS COMMISSIONER OF GST & CE, TIRUCHIRAPALLI [2019 (11) TMI 1607 - CESTAT CHENNAI]. Further, in page 8 of the impugned orders, the Commissioner (Appeals) has noted that appellants have included the freight charges in the assessable value and discharged excise duty on the same. In such circumstances, the appellants would be eligible to avail credit of the service tax paid on such freight charges for outward transportation of goods upto the buyer’s premises. Credit allowed - appeal allowed - decided in favor of appellant.
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