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2017 (3) TMI 1126 - AT - Central ExciseCENVAT credit - GTA service - outward transportation of cement from the factory to the customer’s premises - denial on the ground that the appellant’s sales are not on FOR destination basis and that it is the factory gate which is the place of removal - Held that: - In the light of the decision of the Hon’ble High Court of Punjab and Haryana in the case of Ambuja Cements Ltd. Vs. UOI [2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT], the appellant is entitled to avail Cenvat Credit on outward goods transportation agency services - as goods have been supplied by the appellant on FOR basis to the buyers place and included the value of transportation in the assessable value of the goods. Therefore, appellant is entitled to avail Cenvat Credit on outward goods transportation agency services - appeal allowed - decided in favor of appellant.
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