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2017 (9) TMI 549 - AT - Central ExciseCENVAT credit - GTA service for outward transportation service - Held that: - the goods in question cleared from the factory of the appellants to their packing plant, the appellant remained the owner of the said goods. And it is a fact that the cost of goods transportation agent services has been included in the assessable value of the goods, therefore, in the light of CBEC Circular No.97/8/07 dated 23.8.07, the appellant is entitled to avail cenvat credit - reliance placed in the case of COMMISSIONER OF C. EX. & CUSTOMS Versus PARTH POLY WOOVEN PVT. LTD. [2011 (4) TMI 975 - GUJARAT HIGH COURT], where it was held that By no stretch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal - appeal allowed - decided in favor of appellant.
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