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2016 (8) TMI 1056 - CESTAT MUMBAI

2016 (8) TMI 1056 - CESTAT MUMBAI - TMI - Cenvat credit - service tax paid on the freight incurred for movement of goods from their depot to another depot of their own - Held that:- it is found that the place of removal in respect of the goods sold from depot is the depot from which the goods are sold. Therefore, the services received prior to sale from a depot, like transportation from one depot to another would be admissible as the credit by referring the decision of Tribunal in the case of Br .....

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he Commissioner (Appeals) to remand the matter to the original adjudicating authority is upheld. - Decided partly in favour of appellant - E/844/11 - A/88908/16/SMB - Dated:- 29-7-2016 - Mr. Raju, Member (Technical) Shri.Rajesh Oswal, Advocate for appellant Shri.NN Prabhudesai, Supdt. (AR), for respondent ORDER The appellant, M/s.BASF India Ltd. were issued notice seeking to deny credit on certain services. The lower authorities allowed the credit on all the services except for the service tax p .....

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nt argued that the appellants have many depots and depending on the demand and supply of goods before being sold from depot can be moved from one depot to another. He argued that the credit of the service tax paid on the transportation of goods from one depot to another is admissible as the place of removal is depot from which the goods are finally sold. In support of his contention he relied on the decision of the Tribunal in the case of Brakes India Ltd., Vs. CCE - 2005 (184) ELT 179 (Tri-Chen .....

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