Cenvat Credit cannot be denied on removal of goods from the place of removal up to customers place

Last updated: 07 May 2022

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The CESTAT in Ahmedabad has overturned a decision that denied Cenvat credit to Phillips Carbon Black Limited for outward Goods Transport Agent (GTA) services used before April 1, 2008. The tribunal noted that the definition of input service changed on April 1, 2008, from 'from the place of removal' to 'up to the place of removal'. Crucially, the tribunal found that the Revenue Department had not properly verified if the company met the conditions for claiming credit as per CBIC guidelines. The case has been sent back for a fresh review.

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in Phillips Carbon Black Limited v. C.C.E. & S.T.-Vadodara-(ii) [Excise Appeal No. 10243 of 2019 dated April 29, 2022] set aside the order denying the CENVAT Credit to the assessee in respect of outward Goods Transport Agent ("GTA") supply for period prior to April 01, 2008. Held that, the CBIC has prescribed certain conditions for allowing credit which need to be satisfied and remanded back the matter for passing a fresh order after verifying the documents to ascertain that whether the assessee has fulfilled such conditions.

Citation :
Excise Appeal No. 10243 of 2019 dated April 29, 2022

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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