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Central Excise - Highlights / Catch Notes

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CENVAT credit - input services - courier service - export of ...


CENVAT Credit Allowed for Courier Services Used in Exporting Goods Sold on CIF Basis; Ownership Retained by Seller.

May 2, 2017

Case Laws     Central Excise     AT

CENVAT credit - input services - courier service - export of final products from the factory - Till the goods are delivered to the buyer, the ownership / property in the goods remain with the seller because the goods are sold on CIF basis - credit allowed - AT

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