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2017 (3) TMI 641 - AT - Central ExciseCENVAT credit - outward freight (Goods Transport Agency service) - whether credit availed by the Appellant on the outward freight (GTA service) relates to the export of goods on FOB basis or otherwise? - Held that: - the authorities below have rejected their claim for non-production of the relevant documents which now they claim are in their possession. In the interest of justice, the matter is remitted to the adjudicating authority for scrutiny of the documents in the light of the claim made by the appellants that export are on FOB basis and the credit was availed on the outward freight(GTA service) for export goods only - appeal allowed by way of remand.
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