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2022 (1) TMI 130 - CESTAT NEW DELHICENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation of its final products from the factory to its buyer’s premises - place of removal - FOR destination basis - HELD THAT:- The appellant manufacturer has undertaken sale of H.A. [High Availability] bricks/F.C. [Fire Clay] bricks on FOR destination basis, and the transportation cost was included in the sale price, on which central excise duty has been discharged. The Adjudicating Authority has denied the cenvat credit taken by the appellant on the outward transportation from the factory to the dealer’s premises. The ‘place of removal’ is the premises of the buyer, not the factory gate of the seller, as the finished goods are cleared by the appellant on ‘FOR destination basis’ - the appellant is entitled to cenvat credit on the GTA services for outward transportation of the goods sold on FOR destination basis - Appeal allowed - decided in favor of appellant.
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