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2018 (12) TMI 864 - AT - Service TaxCENVAT credit - freight for outward transportation of goods from their factory to the buyer’s premises - demand alongwith interest and penalty - Held that:- The issue is no more res-entigra in view of the decision of the Hon’ble Supreme Court of India in the case of Commissioner of Central Excise, Belgaum Vs. Vasavadatta Cement Ltd. [2018 (3) TMI 993 - SUPREME COURT], where it was held that From 01.04.2008, with the aforesaid amendment, the CENVAT credit is available only upto the place of removal whereas as per the amended Rule from the place of removal which has to be upto either the place of depot or the place of customer, as the case may be - credit allowed - appeal allowed - decided in favor of appellant.
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