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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input services - Outward Transport Service - the ...

Case Laws     Central Excise

April 30, 2021

CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service definition Cenvat Credit on Outward Transportation Services is admissible up to the place of removal. In the present case depot being the place of removal, outward transportation service was used undisputedly up to the place of removal - credit allowed - AT

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