Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 703 - AT - Central ExciseCENVAT Credit - input services - GTA services availed in respect of goods supplied by them from their premises to the buyers’ premises - goods sold on FOR basis - Circular No. 988/12/2014-CX dated 20th October, 2014 - HELD THAT:- The issue regarding the sale being FOR basis has been raised for the first time in Tribunal. In terms of the aforesaid Circular, the matter needs to be re-examined by the lower authorities and if the sales are on FOR basis, the benefit of Circular needs to be granted to the appellant by allowing the credit. The matter is remanded to the original authority to examine if the goods have been supplied on FOR basis. If it is found that the goods have been supplied on FOR basis, the credit has to be allowed to appellant - Appeal allowed by way of remand.
|