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2014 (4) TMI 647 - CESTAT NEW DELHICenvat Credit - Denial of benefit of transportation charges - Revenue contends that service tax credit in respect of such GTA service is not available as sales were not on FOR basis - Held that:- definition of input service was amended with effect from 1.4.2008, replacing expression clearances of final products from the place of removal to clearances of final products, upto the place of removal. The appellant has taken a stand before the lower authorities that their sales were on FOR basis but we find that they have been able to produce purchase order in respect of one buyer i.e. M/s.Mitsun Steels Pvt.Ltd. showing delivery on FOR basis. In the case of Bharat Trading Co., there is a certificate issued by said buyer subsequent to the initiation of proceedings. There is no documentary evidence to establish that the sale to the said buyers was on FOR basis. As such, we are of the view that the appellant has not been able to make out a case for unconditional stay - Conditional stay granted.
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