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Denial of Cenvat on GTA service just because duty on goods been paid on assessable value determined u/s. 4A of Excise Act
Case Law Details
- Case Name
- LG Electronics (India) Pvt. Ltd. Vs. CCE (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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CASE LAWS DETAILS
DECIDED BY: CESTAT, PRINCIPAL BENCH, NEW DELHI,
IN THE CASE OF: LG Electronics (India) Pvt. Ltd. Vs. CCE, APPEAL NO: Appeal No. E/536/2009, DECIDED ON April 12, 2010
On going through the CCR, 2004, we do not find any provision which prohibits input duty credit, if duty on the finished products has been paid at the specific rates or at ad valorem rates on the tariff values fixed under section 3(2) of Central Excise Act or on the assessable value determined under MRP of section 4A of the Central Excise Act. It a service is covered by the definition of Input ser...
Dear Sir/S
I have to confirm that whether the service tax paid by us on GTA for Transportation of our Input from various palaces across India can be taken as input credit at the time of payment of our Duty ?
Please confirm us