Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 354 - CESTAT, NEW DELHIEligiblity of cenvat credit of service tax paid on outward transportation of the goods from the factory to the customer s premises - sales are on FOR destination basis - denial of credit - department who pleaded that the impugned order has been passed based on the judgement of the Tribunal in the case of ABB Ltd. (2009 (5) TMI 48 (Tri) ) without any reference to the facts of the case - It is pleaded that even if the customer s premises is treated as the place of removal, there is no finding by CCE(Appeals) that the sales were on FOR destination basis – Held that:- Neither the Commissioner (Appeals) nor the adjudicating Joint Commissioner have looked into this aspect of the case by referring to the facts - Matter remanded to the adjudicating authority for denovo adjudication
|