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2017 (5) TMI 1294 - AT - Central ExciseCENVAT credit - GTA service in respect of outward transportation - transportation beyond the place of removal - Held that: - the issue herein have been considered in detail by Hon’ble Gujarat High Court in the case of Commissioner of Central Excise Vs Philips Carbon Black Ltd. [2016 (2) TMI 20 - GUJARAT HIGH COURT], where it was held that outward transport service used by the manufactures for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of “input service” provided in rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - decided in favor of assessee.
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