https://www.taxtmi.com/caselaws?id=763013 CESTAT New Delhi allowed the appeal by India Yamaha Motor Pvt. Ltd. regarding denial of CENVAT credit for input services. The Tribunal held that direct sale points in Kolkata constitute the place of removal for goods manufactured at factory premises, not the factory itself. Following precedent from CESTAT Allahabad in identical circumstances involving the same appellant, the Tribunal ruled that since duty was paid on bikes sold from Kolkata shops, CENVAT credit for depot services must be allowed. The Commissioner's order dated 31.10.2016 was set aside. en-us Thu, 28 Nov 2024 00:00:00 +0530 Wed, 11 Dec 2024 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763013 CESTAT New Delhi allowed the appeal by India Yamaha Motor Pvt. Ltd. regarding denial of CENVAT credit for input services. The Tribunal held that direct sale points in Kolkata constitute the place of removal for goods manufactured at factory premises, not the factory itself. Following precedent from CESTAT Allahabad in identical circumstances involving the same appellant, the Tribunal ruled that since duty was paid on bikes sold from Kolkata shops, CENVAT credit for depot services must be allowed. The Commissioner's order dated 31.10.2016 was set aside. Case-Laws Central Excise Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763013