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2010 (1) TMI 487 - AT - Service TaxCenvat Credit - The lower authorities have disallowed CENVAT credit of Rs. 56,854 to the appellant in respect of the service tax paid on the cost of loading of excisable goods in the factory for outward transportation and the cost of its unloading at the customer's site. Revenue denied credit on the ground that assessee had failed to satisfy conditions stipulated in Circular No. 97/8/2007-ST, dated 23.08.2007. However, it was found that freight charges as well as loading and unloading charges were included in assessable value of goods and duty of excise was paid accordingly. And that sale was completed only upon delivery of goods at buyer's premises. Held that - since assessee had fulfilled all conditions stipulated in Board's Circular, it had made out a prima facie case for waiver of pre-deposit.
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