Cenvat Credit cannot be denied on removal of goods from the place of removal up to customers place
Last updated: 07 May 2022
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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Bimal Jain
Published in Excise
Views : 245
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