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2021 (3) TMI 507 - CESTAT AHMEDABADCENVAT Credit - input services - Outward Transit Insurance in respect of Excisable Goods sold - credit denied on the ground that no document such as sale contract was submitted therefore, it cannot be said that the sale is on FOR basis - HELD THAT:- There is no dispute that original authority has gone through the document such as sale invoices, LR copies & CA Certificate and allowed the credit considering the sale is on FOR basis. On careful perusal of the invoices, it is found that invoices clearly mentioned a condition that the sale is on FOR basis and risk upto the destination is covered. It is also not the case of the department that outward transit insurance was paid by the consignee. In this case it is clear that the sale is on FOR basis and sale invoices itself is a kind of contract and no further contract is required to ascertain that whether the sale is on FOR basis or not. Therefore, there is no dispute that sale is on FOR basis and hence credit is admissible. The appellant is entitle for the Cenvat Credit on the services of Outward Transit Insurance - Appeal allowed - decided in favor of appellant.
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