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2021 (9) TMI 495 - AT - Central ExciseCENVAT Credit - input services - outward transportation of finished goods upto the depot of the appellant - Place of removal - beyond the factory gate or not - entitlement to the credit when the valuation was done under section 4A of Central Excise Act - HELD THAT:- Considering the Chhattisgarh High Court decision in the case of Ultratech Cement and Rallis India Limited [2014 (8) TMI 788 - CHHATTISGARH HIGH COURT] of this tribunal and board circular dated 02.02.2016 held that whether valuation is done under 4 or 4A of Central Excise Act, the depot being place of removal the credit upto depot on outward transportation is admissible. The issue is no more under dispute and has been settled as there is no appeal filed by the revenue as per record of this appeal - the Cenvat credit on outward transportation upto depot is admissible - Appeal allowed - decided in favor of appellant.
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