Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 2285 - CESTAT NEW DELHI

2015 (10) TMI 2285 - CESTAT NEW DELHI - 2015 (40) S.T.R. 281 (Tri. - Del.) - CENVAT Credit - GTA Service - Held that:- It is not in dispute that the respondent has not complied with the condition of CBEC Circular No. 97/8/2007-ST dated 23.8.07 i.e. cost of transportation has been borne by the respondent. Insurance cost of transportation was also borne by the respondent and respondent was the owner of the goods till goods reached the premises of buyer. As these facts are not in dispute, therefore .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

548 of 2014- (SM) - FINAL ORDER NO. A/ 51872 /2015-Ex(SM) - Dated:- 10-6-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri G R Singh, AR For the Respondent : Shri P K Mittal, Advocate ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) has dropped the proceedings against the respondent which were initiated against the respondent for availing the Cenvat credit on goods transport agency service for transportation o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t and therefore, they are not entitled to take Cenvat Credit on outward transportation service beyond the place of removal, i.e. factory. In these set of facts, show cause notice was issued. Cenvat Credit is sought to be denied which was affirmed by the adjudicating authority. On appeal before learned Commissioner (Appeals) he observed that respondent has complied with the condition of CBEC Circular No. 97/8/2007-ST dated 23.8.07 and allowed the Cenvat credit and dropped the proceedings. Against .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version