Search Results for Tag : Cenvat credit
Notifications & Circulars
CENVAT Credit (Third Amendment) Rules, 2016(01.03.2016)
The Ministry of Finance notified CENVAT Credit (Third Amendment) Rules, 2016 amending CENVAT Credit Rules, 2004. Among other changes the amended Rules.....
Tags : cenvat credit, rules 2016
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Carry Forward of un-availed Cenvat Credit in respect of assignment of right to use any natural resource under GST(14.06.2017)
Cenvat Credit Rules, 2004 provide that credit of Service Tax paid in a Financial Year, on the onetime charges payable in full upfront or in installmen.....
Tags : Cenvat Credit, Un-availed, Carry Forward, GST
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Speedy disbursal of pending refund claims of exporters of services(16.11.2015)
The Central Board of Excise and Customs released a Circular outlining its scheme to fast track sanction of refunds of accumulated CENVAT credit to exp.....
Tags : Cenvat credit, fast track, refund
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News
CESTAT, Delhi: No Malafide Intention on Claiming Cenvat Credit on Rent a Cab Service(08.04.2022)
Customs, Excise and Service Tax Appellate Tribunal, Delhi has confirmed a demand in relation to availment of cenvat credit of service tax paid on rent.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, service tax, rent-a-cab service, malafide intention
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CESTAT, Delhi: Place of Removal is Premises of Buyer to Avail Cenvat Credit on Outward Transport(11.04.2022)
Customs Excise and Service Tax Appellate Tribunal, Delhi has observed that the place of removal for availing cenvat credit on outward transport is the.....
Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, Rule 2(l) of the Cenvat Rules, 2004
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CESTAT, Ahmedabad: Cenvat Credit Allowable on Courier Services Used for Export of Goods(11.04.2022)
Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is allowable for courier services on the amount of input .....
Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, input tax, courier services
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CESTAT, Ahmedabad: Cenvat Credit on Services within Factory Premises allowable(11.04.2022)
Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit in respect of garden maintenance service under the Cenvat.....
Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, Cenvat Credit Rules, garden maintenance
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CESTAT, Ahmedabad: Non-filing of Declaration Can’t be Reason to Refuse Reversal of Credit(11.04.2022)
Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that mere non filing of declaration can’t be a reason to deny the proportion.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Rules, 2004, Reversal of Credit
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CESTAT, Ahmedabad: Non-filing of Declaration Can’t be Reason to Refuse Reversal of Credit(11.04.2022)
Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that mere non filing of declaration can’t be a reason to deny the proportion.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Rules, 2004, Reversal of Credit
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CESTAT: Imposition of Penalty Under CENVAT Credit Rule Will Not Sustain if Facts Not Suppressed(22.06.2022)
Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench has held that imposition of penalty under the CENVAT Credit rule will not susta.....
Tags : CESTAT, CENVAT Credit Rule, Penalty
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CESTAT: Providing Trained Manpower to Overseas Customers is Not an Intermediary(11.07.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench has held that providing trained manpower to overseas customers is not an int.....
Tags : CESTAT, CENVAT Credit, Overseas Customers
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CESTAT: CENVAT Credit Can’t be Denied on Sales Commission(02.12.2020)
Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) has held that the CENVAT Credit cannot be denied on sales commission as it falls under.....
Tags : Customs, Excise, and Service Tax Appellate Tribunal, CENVAT Credit
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CESTAT: Service Relating to Modernization, Renovation Are Input Services(08.08.2022)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that services relating to modernization, and renovation are input.....
Tags : CESTAT, Cenvat Credit, Input Services
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CESTAT, Delhi Quashes Service Tax Commissioner Order Confirming Recovery of CENVAT Credit(26.08.2021)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the Service Tax Commissioner’s Order confirming recovery of CENVAT cre.....
Tags : Customs, Excise, and Service Tax Appellate Tribunal, Order Confirming Recovery of CENVAT Credit
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Bombay HC: Banks Can Avail CENVAT Credit of Service Tax paid on Insurance Service(11.12.2020)
Bombay High Court held that the banks can avail CENVAT credit of service tax paid on insurance service received from Deposit Insurance Corporation.
Tags : Bombay High Court, CENVAT Credit of Service Tax
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CESTAT, Bangalore: CENVAT Credit of Service Tax Can be Availed by Banks for ‘Output Services’(04.11.2020)
Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Bangalore has held that the CENVAT credit of service tax paid for insurance service recei.....
Tags : Customs, Excises, Service Taxes Appellate Tribunal, CENVAT Credit of Service Tax
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CESTAT Ahmedabad Refuses Cenvat Credit of Service Tax Paid on Outward Transportation Service(31.03.2021)
Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has refused to grant Cenvat credit of Service Tax paid on Outward Transporta.....
Tags : CESTAT Ahmedabad, Cenvat Credit
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CESTAT Allows Cenvat Credit To Satyam Computer for Service Tax Paid on Medical Insurance Premium(14.10.2022)
Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has granted a cenvat credit to Satyam Computer for service tax paid on insurance premium.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, service tax, insurance premiums
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Govt: Service Recipients Can Carry Forward Unavailed Credit of Service Tax under GST Regime(19.06.2017)
Central Government has amended Cenvat Credit Rules to enable service recipients to carry forward unavailed credit of Service Tax under GST regime whic.....
Tags : Cenvat Credit Rules
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CESTAT Mumbai: Cenvat Credit Cannot be Refused Due to Mere Technical Irregularities(27.06.2019)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has noted that the Cenvat Credit cannot be refused to the Assessee merely due to t.....
Tags : CESTAT Mumbai, Cenvat Credit
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CESTAT, New Delhi: Amount on Alleged Wrongly Availed Cenvat Credit Liable to be Refunded(02.03.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the amount on alleged wrongly availed Cenvat Credit deposited at .....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Cenvat Credit
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CESTAT, Mumbai: Cenvat Credit Permissible on Renting Premises Outside Manufacturing Factory Unit(19.02.2020)
Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that Cenvat Credit is permissible on renting of premises outside the manuf.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Permissible on Renting Premises
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CESTAT, Mumbai: Cenvat Credit Not Admissible on Goods Transport Agency Services(24.02.2020)
Central Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that Cenvat credit is not admissible on Goods Transport Agency services us.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit, Goods Transport Agency Services
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CESTAT, Chennai: No Denial of Refund of Cenvat Credit for Premises Being Unregistered(24.02.2020)
Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the refund of input Cenvat credit cannot be denied for the reasons o.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Denial of Refund of Cenvat Credit
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CESTAT, Delhi: Cenvat Credit Admissible for Input Service Used in Storage Facilities(07.04.2021)
Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Delhi has ruled that the Cenvat Credit is admissible for input service used in storag.....
Tags : Customs, Excises, and Service Taxes Appellate Tribunal, Cenvat Credit
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CESTAT Allows Cenvat Credit to Delhi Metro Rail Corporation on Consulting Engineer’s Services(17.02.2023)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has granted Delhi Metro Rail Corporation a cenvat credit for consulting engin.....
Tags : CESTAT, Delhi Metro, Cenvat Credit
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CESTAT Directs Central Excise Dept. to Reconsider Refund of Cenvat Credit to Tata Consumer Products(14.03.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has directed the Central Excise Department to reconsider the refund of cenvat c.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of Cenvat Credit , Tata Consumer Products
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CESTAT, Mumbai Allows CENVAT Credit Even When Goods Not Classified as Capital Goods(14.03.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has allowed the CENVAT credit even when the goods were not classified as capital g.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, CENVAT Credit
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CESTAT: No Provision in Cenvat Credit Rules to Allow Cash Refund of Cess in Cenvat Credit Balance(06.05.2024)
Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that there is no provision in the Cenvat Credit Rules, 2004 or in .....
Tags : CESTAT, Cenvat Credit Rules, Central Excise Act, Cenvat credit
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CESTAT, Delhi: Manufacturer Entitled to Avail Cenvat Credit on Port Charges(22.06.2021)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that the manufacturer is entitled to avail cenvat credit on port charges.....
Tags : Customs, Excise, and Service Tax Appellate Tribunal, Cenvat Credit on Port Charges
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CESTAT, Chennai: Employer Ineligible for Cenvat Credit on Canteen Services(30.03.2022)
Customs Excise and Service Tax Appellate Tribunal, Chennai has observed that the employer is not eligible for the cenvat credit on the canteen service.....
Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit, Input Service Credit
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CESTAT, Ahmadabad: Cenvat Credit Can’t be Denied for Warranty Services Provided Free of Cost(01.04.2022)
Customs Excise and Service Tax Appellate Tribunal, Ahmadabad has reiterated that the cenvat credit can’t be denied on warranty services during the war.....
Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, warranty services
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CESTAT, Delhi: Spent Acid is not Exempted Good(14.04.2022)
Customs, Excise and Service Tax Appellate Tribunal, Delhi, has quashed a demand, observing that since Spent Acid is not an exempted good, hence, the p.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Spent Acid, Rule 6(3) of CENVAT Credit Rules, 2004
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CESTAT, Mumbai Holds 4G Mobile Towers that are Movable in Nature and Eligible for CENVAT Credit(20.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that the 4G mobile towers are movable in nature and entitled for CENVAT credit.
Tags : Customs, Excise & Service Tax Appellate Tribunal, 4G mobile towers, CENVAT credit
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CESTAT: Cenvat Credit in Outward Transportation for Services From Place of Removal to Customers Place(05.05.2022)
Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is available in case of outward transportation for the s.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, outward transportation
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CESTAT: Cenvat Credit Available in Outward Transportation From Place of Removal to Customers Place(05.05.2022)
Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is available in case of outward transportation for the s.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, outward transportation
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CESTAT, Mumbai Allows Refund of CENVAT Credits on Service Tax Paid on Import of Services(11.05.2022)
Customs, Excise and Service Tax Appellate Tribunal, Mumbai has allowed the refund of CENVAT credits against payment of Service Tax paid during the Goo.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, CENVAT credits, Service Tax, Goods and Service Tax, Reverse Charge Mechanism
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CESTAT, Chandigarh: Benefit of Cenvat Cannot be Denied Due to Faulty Investigation(08.06.2021)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the benefit of Cenvat credit cannot be denied to the taxpayer on.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Cenvat Credit
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CESTAT, Delhi: Cenvat Credit Not Allowable on Capital Goods on Which Depreciation Availed(14.06.2021)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the Cenvat credit is not allowable on the capital goods for which th.....
Tags : Customs, Excise, and Service Tax Appellate Tribunal, Cenvat Credit
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CESTAT, New Delhi Sets Aside Order Denying Cenvat Credit to Buyer(26.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that the allegation against supplier was proved not true and set aside the or.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, cenvat credit
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CESTAT, New Delhi: No Denial of Cenvat Credit Merely on Procedural Irregularity(29.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no denial of cenvat credit simply on procedural irregularity.
Tags : Customs, Excise & Service Tax Appellate Tribunal, cenvat credit
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CESTAT, Bangalore Allows Refund of Cenvat Credit as Transition Merely an Error(05.07.2021)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore has allowed the refund of cenvat credit as the transition of refund amount mer.....
Tags : Customs, Excise, and Service Tax Appellate Tribunal, Refund of Cenvat Credit
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CESTAT: Credit Availed on Service Tax Paid on Deposit Insurance Service Eligible for CENVAT Credit(13.06.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that credit availed by the Indian Overseas Bank on the Service Tax.....
Tags : CESTAT, CENVAT Credit, Service Tax
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CESTAT Ahmedabad: Cenvat Credit Allowable to Legal Consultancy Services(30.08.2019)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad Bench has ruled that the legal consultancy services can be treated as an input f.....
Tags : CESTAT Ahmedabad, Cenvat Credit
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CESTAT, Mumbai: Reliance Industries Entitled to Avail CENVAT Credit for Employees Opting for VSS(13.05.2022)
Customs Excise and Service Tax Appellate Tribunal, Mumbai has observed that Reliance Industries is entitled to avail CENVAT credit on the service tax .....
Tags : Customs Excise and Service Tax Appellate Tribunal, CENVAT credit, service tax, Voluntary Separation Scheme
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CESTAT, Ahmedabad: Cenvat Credit Allowable on Furniture Used in Guesthouse(16.05.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has observed that cenvat credit can be allowed on the furnitures used in guest .....
Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit
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CESTAT: Cenvat Credit Allowable on Steel Items Used in Creation of Sponge Iron Kiln and Power Plant(17.05.2022)
Customs, Excise and Service Tax Appellate Tribunal, Kolkata has applied the "user-test" by providing cenvat credit on steel goods used in the construc.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, user-test, cenvat credit, sponge iron kiln, power plant
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CESTAT, Kolkata: Manufacturer is Eligible to Avail Cenvat Credit on Sales(13.04.2022)
Customs, Excise, and Service Tax Appellate Tribunal, Kolkata has observed that since the sale and manufacture are inter connected, the cenvat credit i.....
Tags : Customs, Excise, and Service Tax Appellate Tribunal, cenvat credit, sales commission
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Judgments
Interest and penalty not imposable where credit wrongly availed, reversed prior to utilization(08.08.2016)
Issue involved was relating to liability to pay interest on cenvat credit availed by Appellant but not utilized and reversed subsequently. In present .....
Tags : Cenvat credit, Interest, Liability
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Interest would be payable from date on which CENVAT credit is wrongly taken or utilized(03.11.2016)
Appellant is engaged in manufacture of electronic connector harness and other IT products availed CENVAT credit of duty paid on inputs and capital goo.....
Tags : CENVAT credit, Interest, Levy
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Immovability of goods is not a criteria for denying credit(24.03.2017)
Appellant is engaged in manufacture of cement. For manufacturing of cement, Appellant requires electricity which is used at various stages of producti.....
Tags : Cenvat Credit, Denial, Validity
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Once cenvat credit has been availed in respect of input services, same cannot be disallowed by taking recourse to any thumb Rule or formula(22.05.2018)
The Appellant was availing cenvat credit under Cenvat Credit Rules, 2004 and, during the period under dispute, availed a total credit of about Rs. 4.4.....
Tags : CENVAT credit, Denial, Validity
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Substantial benefits cannot be denied because of procedural irregularity(20.07.2018)
In facts of present case, the Appellant, who is engaged in the manufacture of Textile Chemicals & Oil has two units that is unit number-III and unit n.....
Tags : Cenvat credit, Demand, Validity
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Excise duty liability should be computed considering sale value charged to independent customers as assessable value for purpose of valuation of job worked goods(02.01.2019)
The Appellant Bijal Packaging and B.B. containers both are situated at one factory premises were engaged in the manufacture of metal tin container. Th.....
Tags : Cenvat credit, Demand, Validity
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Credit avail on Service Tax paid on 'Courier Serves' is eligible to Cenvat Credit(05.08.2019)
Present is an appeal against order-in-original of Commissioner of Central Excise, denying CENVAT credit of Rs. 94,16,769, having been availed on taxes.....
Tags : CENVAT Credit, Denial, Legality
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Cenvat cannot be denied, when records are not held to be untrue or falsified(13.12.2019)
The brief facts of the case are that, the Appellant are engaged in manufacture of Alloy Steel Castings. They were issued show cause notices that, they.....
Tags : Cenvat credit, Fraudulent availment, Legality
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Export of goods does not attract duty as the export goods can be cleared either under bond or under claim for rebate(23.02.2021)
The brief facts of the case are that, the Appellant had imported certain capital goods under duty free EPCG scheme in the year 2011. The said capital .....
Tags : Cenvat credit, Rebate, Entitlement
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An importer is entitled to avail cenvat credit on inputs, if the importer is registered in terms of the provisions of Central Excise Rules(17.06.2021)
The issue in present appeal is whether the Appellant have rightly taken credit of service tax on port charges etc. in the facts that they had purchase.....
Tags : Cenvat credit, Penalty, Legality
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Group Insurance Service is admissible for Cenvat Credit(16.04.2021)
The issue involved in the present case is that whether the Appellant is entitled for the Cenvat Credit in respect of Group Insurance Services for insu.....
Tags : Group insurance, Cenvat credit, Admissibility
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When the time limit for taking credit was not prescribed on date of issue of invoices, the subsequent amendment stipulating the time limit for availing the credit shall not apply(14.12.2021)
The issue involved in the present appeal is that whether the Appellant is entitled for cenvat credit on the input service, when the credit was availed.....
Tags : Assessment, Cenvat credit, Entitlement
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Transaction value at which the goods are sold has to be taken for the purpose of assessment(10.12.2021)
The issue involved is that, whether the Appellant is entitled for Cenvat Credit in respect of GTA services. The Appellants submits that, the adjudicat.....
Tags : Assessment, Cenvat credit, Entitlement
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Once it is not disputed that appropriate duty has been paid, the credit thereof cannot be denied(10.05.2022)
The Appellant in the present case is the holder of Service Tax registration and is engaged in providing construction of residential complex services, .....
Tags : Cenvat credit, Denial, Legality
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Cenvat Credit in respect of Courier Service is admissible(06.04.2022)
The facts of the case is that, during the disputed period i.e. April 2015 to June 2017, the Appellant had availed Cenvat credit on the basis of invoic.....
Tags : Cenvat credit, Input service, Admissibility
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Burden to prove non-receipt of the inputs is required to be discharged by Revenue by sufficient evidence(17.08.2022)
Appellants are engaged in the manufacture of Copper Rods/Wires etc. They were availing of the benefit of Cenvat credit facility. The intelligence was .....
Tags : Demand, Cenvat credit, Legality
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CENVAT credit is allowable on the inputs used in production of electricity which is supplied free of cost to the assessee's sister unit(06.09.2022)
In present case, the Respondent is engaged in manufacture of Ferro Alloys falling under Chapter 72 of the Central Excise Tariff. It also has another u.....
Tags : Cenvat credit, Demand, Validity
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Under CENVAT scheme, CENVAT credit is passed on by using invoice documents, which are to be transferred to buyer of goods only(20.06.2018)
In facts of present case, the Appellant is a refinery for the manufacture of petroleum products. During the period in dispute, Crude Oil Refinery proj.....
Tags : Cenvat credit, Denial, Validity
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Cenvat credit on the service of Repair and Maintenance during warranty period is allowable(01.03.2023)
The issue involved is that whether the Appellant is entitled for cenvat credit in respect of after sale service provided during warranty period of the.....
Tags : Warranty Period, Cenvat credit, Eligibility
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CENVAT credit cannot be denied on the basis that such availment was not reflected in ST-3 Returns(25.01.2024)
The brief issue to be considered in present case is as to whether the Appellant will not be eligible for CENVAT credit for the reason that the same wa.....
Tags : Cenvat credit, Denial, Legality
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Process of labelling or re-labelling amounts to manufacture(30.04.2024)
Present is an appeal by the revenue under Section 35L(1)(b) of the Central Excise Act, 1944 (Central Excise Act) against the order passed by the Custo.....
Tags : Activity, CENVAT credit, Eligibility
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Rule 5 of Cenvat Credit Rules, 2004 will be applicable for the export of services prior to 14th March 2006(16.07.2024)
The appellant filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE (NT) dated March 14, 2006. These .....
Tags : Cenvat Credit, Refund, Applicability
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Availment of credit on the strength of photocopies of the invoices is a procedural lapse and cannot be made the basis to disallow the credit(13.06.2022)
The limited issue involved in the present case is that the Revenue denied Cenvat credit availed on the strength of Xerox copies of the purchase invoic.....
Tags : Cenvat credit, Denial, Validity
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Cenvat Credit is allowed on dredging service received by the Appellant for construction of navigation channel(29.08.2022)
In both the appeals, the common issue involved is that whether the dredging services received by the Appellant for dredging the navigation channel lea.....
Tags : Cenvat credit, Input service, Entitlement
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Refund of accumulated Cenvat Credit is allowable on export of goods, even if, they are exempted from payment of Central Excise Duty(20.05.2024)
Present appeal has been filed by Kancor Ingredients Limited against Order-in-Appeal passed by the Commissioner (Appeals) CGST, Noida. The learned Comm.....
Tags : Cenvat Credit, Refund, Eligibility
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Cenvat Credit on Outward Transportation Services is admissible up to the place of removal(28.04.2021)
The issue involved in the present case is that whether the Appellant is entitled for Cenvat Credit in respect of Outward Transport Service which is us.....
Tags : Cenvat Credit, Entitlement
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Cenvat Credit is available in case of outward transportation for the services availed from the place of removal up to the customers place(29.04.2022)
The issue involved in the present case is that whether the Appellant is entitled for cenvat credit in respect of outward GTA for period prior to 1st A.....
Tags : Cenvat credit, Entitlement, Outward transportation
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