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2019 (4) TMI 1347 - AT - Service TaxCENVAT Credit - input services - container services used for outward transportation of the final products upto the place of buyer - HELD THAT:- The issue in dispute in the present case is squarely covered by the judgment of the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], where it was held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent. Appeal dismissed - decided against Revenue.
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