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2018 (2) TMI 898

CENVAT credit - Goods Transportation Service - CBEC Circular No.988/12/2014-CX dated 20.10.2014 - Held that: - transportation services for transporting their final product from their factory to their buyers place and transport charge has been included in the assessable value. In such a case, the service tax paid on such outward transportation charges shall be admissible as CENVAT Credit to the app .....

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the purchase order, the goods were transported by the appellant to the buyer s place. In that circumstance, the ld. Commissioner (Appeals) allowed CENVAT credit to the respondent. Against the said order, Revenue is in appeal by relying the decision of the Hon ble Kolkatta High Court in the case of Commissioner of Central Excise, Kolkatta-VI v. Vesuvious India Ltd. - 2014 (1) ECS (47) (HC-Kol) to s .....

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e of Vesuvious India Ltd. (supra) and paragraph 6 of the said Circular which is reproduced herein under has explained that - (6) It is reiterated that the place of removal needs to be ascertained in term of provisions of Central Excise Act, 1944 read with provisions of the Sale of Goods Act, 1930. Payment of transport, inclusion of transport charges in value, payment of insurance or who bears the .....

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