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CESTAT Allows CENVAT Credit on GTA Services Due to FOR Destination Sales
Case Law Details
- Case Name
- Kingfa Science & Technology India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Kingfa Science & Technology India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The appeal challenged Order in Appeal No. 54/2017 dated 14.08.2017 passed by the Commissioner of GST & Central Excise (Appeals-I), Chennai. The appellant was engaged in the manufacture of reaffirmed/filled polypropylene under Chapter 39 of the Central Excise Tariff Act. During verification of records, the department found that the appellant had availed input service credit on Security Service, Rent-a-Cab Service, GTA outward transportation service, outward courier servic...
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