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2019 (9) TMI 1132 - CESTAT CHENNAICENVAT credit - input services - renting of crates used for carrying of final products to the buyer’s premises - place of removal - HELD THAT:- As per the definition of ‘input services’, the restriction to avail credit upto the place of removal is applicable only for outward transportation of goods. In the present case, the input services availed by the appellant is renting of crates and not for transportation of goods - The renting of crates has nothing to do with GTA Services and merely because the crates have been used for supply of the goods to the buyer’s premises, it cannot be said that the renting of crates is not eligible for credit. Credit allowed - appeal allowed - decided in favor of appellant.
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