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2017 (11) TMI 411 - AT - Central ExciseCENVAT credit - Courier services - period post 01/04/2011 - Held that: - the findings of the learned Commissioner (Appeals) are cryptic, as on one hand, he found expenditure of courier for clearance of the goods by the appellant as allowable upto 31/03/2011 and on the same facts, he observes that the appellant have not lead evidence, is erroneous and non-speaking - in view of the fact that the Department have not appealed against those Order-in-Original, I hold that the appellant is entitled to CENVAT credit also for the period subsequent to 01/04/2011, as regards courier expenses - penalty also set aside - appeal allowed - decided in favor of appellant.
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