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Central Excise - Highlights / Catch Notes

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CENVAT Credit - freight amount reimbursed to goods transport ...


CENVAT Credit Allowed for Freight Reimbursement to Goods Transport Operators; Excluded from 'Business Activities'.

March 12, 2021

Case Laws     Central Excise     AT

CENVAT Credit - freight amount reimbursed to goods transport operators - transportation charges were included in the phrase ‘clearance from the place of removal’ upto the date of the said substitution and it cannot be included within the phrase ‘activities relating to business’ - credit allowed - AT

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