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2018 (10) TMI 1642 - AT - Service TaxCENVAT Credit - input services - transportation of goods from the factory to the buyer’s premises - place of removal - CBEC circular no. 116/23/2018 dated 08/06/2018 - Held that:- CBEC after considering the decision of Apex Court in the case of Roofit Industries Ltd. [2015 (4) TMI 857 - SUPREME COURT] and Ispat Industries Ltd. [2015 (10) TMI 613 - SUPREME COURT], has come to a conclusion that there can be some exceptions to the general rule laid down regarding place of removal - the matter is remanded to the original Adjudicating authority for re-examination in the light of CBEC order - appeal allowed by way of remand.
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