Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 424 - HC - Central ExciseCENVAT Credit - input services - services of outward transportation - denial of credit on the ground that these services have been availed beyond the factory premises and therefore, the said services are not covered under the main or the inclusive part of the input service - HELD THAT:- The issue involved in the case is no longer res integra - The apex Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] has 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 appellant.
|