Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 416 - HC - Central ExciseUtilization of accumulated CENVAT credit for the payment of service tax - recipient of service - GTA service - amendment of Rule 2(p) of CCR 2004 vide N/N. 8/2006-CE(NT) dated 19.04.2006 - April 2007 to March 2008 - Held that: - the judgment of the Larger Bench of the Tribunal, referred in the impugned order, concerns a prior period, namely, 1st January, 2005 to 31st March, 2006 - the Tribunal could have examined the matter in the light of the fact that there is no judgment of the jurisdictional High Court and/or otherwise. It is only in the absence of a view taken by either the Hon'ble Supreme Court of India or the jurisdictional High Court that the Tribunal could have followed the view taken by the other High Courts. The Appeal shall now be re-heard by the Tribunal on its own merits and in accordance with law, totally uninfluenced by any earlier conclusions.
|