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2017 (2) TMI 434 - AT - Central ExciseCENVAT credit - GTA services - denial on the ground that the outward transportation is not upto the place of removal and that in respect of the clearance of goods sold directly to the customers - reverse charge mechanism - Held that: - it prima facie appears that the transportation in respect of which the appellants have availed the cenvat credit is in connection with the clearances of goods to their depot. The depot is the place of removal as per the definition given in Section 4 therefore the credit is clearly admissible if the transportation is upto the depot - the documents submitted by the appellants not been properly looked into and due to which it could not be ascertained whether the credit is related to the outward transportation used for removal of goods to their depot. Therefore the matter needs to be reconsidered - appeal allowed by way of remand.
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