CESTAT Allows CENVAT Credit on GTA Services Due to FOR Destination Sales

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 service for despatch of...