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2021 (9) TMI 942 - HC - Central ExciseSeeking permission for withdrawal of appeal - benefit of the Settlement Scheme already availed - CENVAT Credit - input service - outward transportation of goods delivered at the doorsteps of the buyers - equating the definition of “input” under section 2(k) and input services under section 2(l) especially when the expressions “clearance of final products from the place the removal” is conspicuous by its absence under the definition of 'input' - scope of various expressions - interpretation of statute - HELD THAT:- The appellant is permitted to withdraw this Appeal, as they have availed the benefit of the Settlement Scheme. The Appeal stands dismissed as withdrawn and the substantial questions of law are left open.
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