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2016 (11) TMI 92 - CESTAT NEW DELHICenvat credit - GTA - Notification No. 10/2008-CE (NT) dated 01/3/2008 - Held that: - Since these are in the nature of input services for which the service tax also has been paid by the appellant, they will be entitled to the Cenvat credit. However, for purposes of verification of these bills it would be necessary to remand the matter to the original Adjudicating Authority for verification before allowing Cenvat credit for inward transportation. In the sample purchase order perused, I find that the terms and conditions of the contract state that the price agreed is for delivery at the premises of the customer and that the price is CIF - the various purchase orders need be verified to confirm the terms whether they are similar to the purchase order produce before me - Appeal allowed by way of remand.
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