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2018 (8) TMI 412 - AT - Central ExciseCENVAT Credit - GTA services for outward transportation of their final product from their factory to the depot of their sister concerns or the factory of their sister concern - Held that:- Hon’ble Supreme Court in the case of CCE & ST vs. Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], reversing the earlier precedent orders and laying down that in the case of sales made to the buyers, at their destination, the CENVAT Credit of Service Tax paid on GTA Services would not be available to the assessee. Inasmuch as the above decision of the Hon’ble Supreme Court were not before the authorities below, the matters may be remanded for re-consideration, matter remanded for re-consideration - appeal allowed by way of remand.
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