2016 (9) TMI 1299 - AT - Central Excise

CENVAT credit - service tax paid on outward transportation of goods - Held that - issue stands covered by the decision passed in the appellants own case for the subsequent period M/s Ultratech Cement Ltd. Versus CC, CE & ST, Hyderabad 2016 (7) TMI 594 - CESTAT HYDERABAD , where it was held that outward transportation is an input service and is eligible for credit - appeal allowed - decided in favor of appellant.

Summary

The appellate tribunal allowed the appeal regarding denial of CENVAT credit for service tax on outward transportation of goods for the period December 2011 to July 2012, citing a previous decision in the appellant's favor for a subsequent period. The impugned order was set aside.