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2022 (5) TMI 379 - AT - Central ExciseCENVAT Credit - input services - outward GTA services - place of removal - prior to 01.04.2008 - HELD THAT:- Prior to 01.04.2008, the services related to removal of the goods was “from the place of removal” which was replaced as amended with effect from 01.04.2008 as “up to the place of removal”. Therefore, the Cenvat Credit prima facie is available in case of outward transportation for the services availed from the place of removal up to the customers place - Learned Authorized Representative is also relied upon that Board has prescribed certain conditions for allowing credit which need to be satisfied. Since the adjudicating authority has not verified the fact that, whether the said conditions of Board Circular have been complied with or not, the matter needs to be reconsidered. Appeal deserves to be remanded to the Adjudicating Authority for passing a fresh order after verifying the documents to ascertain that whether the appellant has fulfilled the condition as prescribed in the Board’s Circular No. 97/8/2007-ST dated 23.08.2007 - Appeal allowed by way of remand.
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