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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Cenvat Credit - export of goods - place of removal - it is the ...


Appellants can claim Cenvat credit on GTA, CHA, and wharfage charges as export goods are removed at the port.

January 14, 2016

Case Laws     Central Excise     AT

Cenvat Credit - export of goods - place of removal - it is the undisputed policy of the Government not to burden the export goods with domestic taxes as has been noted in various decisions of the Tribunal - Having decided that the place of removal is the Port, we hold that the appellants are eligible for cenvat credit on GTA, CHA and wharfage charges - AT

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