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Commissioner of Central Excise Service Tax Versus Ultra Tech Cement Ltd.

CENVAT Credit - Input services in relation to GTA - transportation of their final product from their premises to customers premises - scope of the restriction upto to place of removal - Rule 2(l)(ii) of the CC Rules, 2004 - validity of CBEC vide its Circular No. 97/8/2007-ST dated August 23, 2007 issued before the amendment for the issues post amendment - Held that - In the first instance, it needs to be kept in mind that Board s Circular dated August 23, 2007 was issued in clarification of the ....... + More



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