Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 660 - AT - Central ExciseCENVAT credit - GTA Services - place of removal - Held that: - the issue of availability of cenvat credit on outward GTA has been settled by the Hon’ble Supreme Court in the case of Ultra Tech Cement Ltd. [2007 (3) TMI 738 - CESTAT AHMEDABAD], where it was held that the credit is not admissible from the place of removal to buyer’s premises w.e.f. 1.4.2008 - the credit taken after 1.4.2008 should be prima facie available - During the period prior to 1.4.2008, the cenvat credit in respect of GTA service from place of removal was available. However no verification of documents was carried out as observed by the learned Commissioner that documentary evidence has not been produced in respect of the submission made by the appellant - appeal allowed by way of remand.
|