Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 81 - HC - Central ExciseCENVAT Credit - input services - Outward Goods Transportation Service (from factory to customers, from railway siding to godown and from godown to customers) - October, 2011 to March, 2012 - place of removal - 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 Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], judgment of the Tribunal cannot be sustained in law and the demand is liable to be revived. However, the present matter deserves to be remanded to the Tribunal to consider the question of penalty. The matter is remanded back to the Tribunal for consideration of the question of penalty to decide the same after hearing both the parties in accordance with law - Petition allowed by way of remand.
|