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Cenvat Credit of Service Tax Paid on Freight for Sale on for Basis
Case Law Details
- Case Name
- Commissioner of Central Excise, Dehradun Vs M/s. Hindustan Zinc Ltd. (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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CENVAT CREDIT OF SERVICE TAX PAID ON THE OUTWARD TRANSPORTATION IS ADMISSIBLE IN CASE SALE IS ON FOR BASIS- CESTAT, DELHI
BRIEF FACTS
The Department filed an appeal against the order of the Commissioner (Appeals) and raised the legal issue by submitting that the place of removal is the factory gate and the transportation of the final product manufactured by the assessee beyond the factory gate will not get covered by the definition of ‘input service’ so provided under the CENVAT Credit Rules, 2004.
For the convenience, it is stated that the short issue involved in the appeal which was pen...
