https://www.taxtmi.com/caselaws?id=451258 The CESTAT Ahmedabad held that the appellant was entitled to CENVAT credit for input services availed at depot level, as the goods were sold from consignment agent premises which constituted the place of removal under Rule 2(L) of CENVAT Credit Rules, 2004. The tribunal found that since ownership remained with the appellant until actual sale from depots, all costs up to place of removal were integral to pricing, making input service credit allowable. Regarding time limitation, the demand for period July 2010 to May 2013 was time-barred as proper documentation existed in statutory books and monthly ER-1 returns, negating any suppression of facts. The impugned order was set aside and appeal allowed. en-us Fri, 22 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451258 The CESTAT Ahmedabad held that the appellant was entitled to CENVAT credit for input services availed at depot level, as the goods were sold from consignment agent premises which constituted the place of removal under Rule 2(L) of CENVAT Credit Rules, 2004. The tribunal found that since ownership remained with the appellant until actual sale from depots, all costs up to place of removal were integral to pricing, making input service credit allowable. Regarding time limitation, the demand for period July 2010 to May 2013 was time-barred as proper documentation existed in statutory books and monthly ER-1 returns, negating any suppression of facts. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451258