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2018 (9) TMI 1834 - HC - Central ExciseCENVAT Credit - input services - Credit of Goods Transport Agency services for outward transportation of goods beyond the place of removal is eligible within the meaning of ‘input service’ as defined under CCR, 2004 - Time Limitation - Tribunal allow the credit - HELD THAT:- In view of the amended definition of “input service” w.e.f. 01.03.2008 as also in the light of judgment of the Supreme Court in COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT], judgment of the Tribunal cannot be sustained in law and the demand is liable to be revived. However, considering the totality of circumstances, entire matter deserves to be remanded back to the Tribunal to consider not only the question of penalty and limitation but also the original demand as the decision on the question of limitation may have the effect of diluting the same to some extent. Appeal allowed by way of remand.
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