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2017 (2) TMI 892 - CESTAT NEW DELHICENVAT credit - transportation services used for transportation of clinker transferred by the party to their sister unit - Held that: - The goods viz. clinker is to be transported from party's premises to their sister unit premises and the respondent viz. Lafarge India Pvt. Ltd. is not taking any consideration for the same as Jojobera unit being their sister unit - It is clear that the definition 'place of removal' is inextricably linked with the fact of 'sale'. When present facts do not involve any sale, one cannot say that the factory premises of the appellant is the 'place of removal' - credit allowed - appeal dismissed - decided against Revenue.
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