2012 (6) TMI 306 - AT - Central Excise

Claim of Cenvat credit for GTA service availed to delivery the goods at the buyer s end - Held that - Tax must have been paid against the invoices giving description of the goods and the destination - unless core examination as to receipt of goods at the buyer s end, actual delivery thereof and cost of freight incurred is done, no Cenvat credit is admissible - matter is remanded to the adjudicating authority to examine the evidence on record and pass appropriate order.

Summary

The Appellate Tribunal CESTAT, New Delhi remanded the case to the adjudicating authority for examination of evidence on record regarding Cenvat credit for GTA service. The Tribunal dismissed stay applications and appeals due to lack of discussion on evidence supporting the claim. The matter was disposed for further review.