Availability of Cenvat Credit of Service Tax paid on Transportation

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..... Availability of Cenvat Credit of Service Tax paid on Transportation
News and Press Release
Dated:- 19-6-2007

Honorable Tribunal in the matter of GUJARAT AMBUJA CEMENTS LTD. Versus COMMIS .....

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..... SIONER OF C. EX., LUDHIANA reported in 2007 -TMI - 1132 - CESTAT,NEW DELHI (Central Excise) has held that Cenvat Credit of Service tax paid on outward transportation beyond the place of removal is not .....

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..... available. Honorable Tribunal has held that the words "clearance of final products from the place of removal" as per rule 2(l) of the Cenvat Credit Rules, 2004 does not include the activity of "tran .....

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..... sportation from the place of removal". The definition of place of removal has been provided in Section 4(3)(C) of the Central Excise Act, 1944 However, many sections in the field feel that in the co .....

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..... ming days this decision is to be overruled by the Larger Bench of the Tribunal or the High Court / Supreme Court in due course. Till than, one should be careful in availing cenvat credit on outward .....

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..... transportation beyond the place of removal.
News - Press release - PIB .....

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