Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2011 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 1008 - KARNATAKA HIGH COURTWhether under the facts and circumstances of the case the Tribunal is correct in holing that the assessee is provider of output services for the purpose of utilizing Cenvat credit in spite of the fact that the assessee is only a receiver of services? Whether under the facts and circumstances of the case the Tribunal is right in holding that transportation of goods up to place of removal as output services though it has been held in no. of cases that it is an input service? Whether under the facts and circumstances of the case the Tribunal is right in holding that the citations relied upon by the respondents are applicable to the facts of the case though it is not the fact? Held that:- We answer the substantial questions of law against the revenue and in favour of the assessee and hold that the appeal is devoid of merit and pass the following order.
|