Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 779 - CESTAT NEW DELHICENVAT credit - job work - GTA service - benefit of N/N. 214/86 - outward transportation of goods from the place of removal, which is their factory - Held that: - There is no difference between the inputs and input services credit and the issue being the same i.e. clearance of goods for job work in terms of N/N. 214/86-CE, the denial of credit, whether it be on inputs or on input services, cannot be upheld. As regards the credit in respect of outward transportation I find that the issue is covered by the Hon’ble High Court of Karnataka in the case of ABB Ltd [2011 (3) TMI 248 - KARNATAKA HIGH COURT] for the period upto 01.04.2008. Thereafter there was an amendment in the definition of input services. The lower authorities would examine the effect of the amendment and would re-decide the issue accordingly for the period after 01.04.2008. As such till the said period, the demand raised against the assessee is set aside and for the period subsequent to same is remanded for fresh decision. Appeal allowed - matter on remand - decided partly in favor of appellant.
|