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2019 (8) TMI 95 - CESTAT BANGALORECENVAT Credit - input services - outward freight - period in which credit availed in dispute - HELD THAT:- From the very beginning the stand of the appellant is that the service tax paid pertains to the period from April 2007 to March 2008 but they have availed the credit in the month of November 2008. This fact has been shown in ST-3 returns for the period September 2008 to March 2009 and the challans under which the service tax was paid also mention the period to which the said service tax pertains to. Besides this, the appellant has also filed the Chartered Accountant certificate before me to prove that the cenvat credit pertains to GTA relates to period April 2007 to March 2008 and prior to April 2008. As the appellant has proved by way of documentary evidence and the certificate of the Chartered Accountant that the cenvat credit of service tax paid on GTA pertains to the period April 2007 to March 2008, therefore, the appellants are entitled to take the cenvat credit of the same and there is no irregularity in availing the cenvat credit. Appeal allowed - decided in favor of appellant.
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