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2019 (1) TMI 1227 - AT - Central ExciseCENVAT Credit - input services - Courier Agency Service/Goods Transport Agency Service for outward transportation of the finished goods for delivery at the customer’s premises - place of removal - Held that:- The issue arising out of the present appeals is no more open of any debate, in view of the judgment of Hon’ble Supreme Court in the case of Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], wherein the law is well settled that service tax paid on GTA service availed for transport of goods from place of removal to buyer’s premises is not admissible for Cenvat benefit - credit cannot be allowed - appeal dismissed - decided against Revenue.
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