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2019 (3) TMI 1669 - AT - Central ExciseCENVAT Credit - input services - outward freight - period February, 2014 to June, 2015 - HELD THAT:- The supply of HDPE bags by the appellant to the customer is on FOR basis and the insurance is taken out by them and transportation charges are borne by them. The issue is decided in the case of M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] and M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1487 - CESTAT AHMEDABAD] where it was held that Appellants are eligible for the cenvat credit of service tax paid on outward freight. Appeal allowed - decided in favor of appellant.
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