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2022 (9) TMI 897 - AT - Central ExciseCENVAT Credit - input services - invoices issued by the principal importers from whom the appellant purchased the inputs on high sea import basis - whether the principal importer was not an agent for the purpose of passing on such credit of service tax paid before the date of the agreement? - HELD THAT:- The issue involved herein is no more res integra in view of the decision of the Tribunal in appellant’s own case for the earlier years i.e. December, 2010 to December, 2015 in the matter of M/S REVEX POLYMERS PVT. LIMITED VERSUS COMMISSIONER (APPEALS) , DGGSTI, JAIPUR [2019 (2) TMI 2048 - CESTAT NEW DELHI] in which this Tribunal while deciding the issue whether the appellants are entitled to Cenvat credit on such storage or warehousing charges paid on inputs, it was held that the appellant is entitled to avail cenvat credit on storage or warehouse charges incurred in the course of acquisition of inputs. Appeal allowed - decided in favor of appellant.
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