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2017 (12) TMI 1186 - AT - Central ExciseCENVAT credit - clearing and forwarding agent service - Held that: - if clearing and forwarding service involves the services of sales promotion, credit should be available as sales promotion is specifically included in the inclusion clause of definition. However the factual aspect whether the clearing and forwarding service involves sales promotion has not been verified for the reason that Cenvat credit was otherwise being allowed by the department - matter is remanded to the adjudicating authority to pass a fresh order. Penalty u/r 15(1) - Held that: - there was no malafide on the part of the respondent in availing credit on clearing and forwarding service. Considering overall facts and circumstances and since credit being allowed by the department for the past period respondent have rightly entertained the bonafide belief that credit is legally admissible. Therefore respondent is not liable for penalty u/r 15(1). Appeal allowed in part and aprt matter on remand.
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