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2018 (10) TMI 530 - AT - Central ExciseCENVAT Credit - input services - place of removal - Outward GTA service - Extended period of Limitation - Held that:- Supreme Court in the case of Ultra tech Cement Ltd [2018 (2) TMI 117 - SUPREME COURT OF INDI] on the issue of ‘Place of Removal’ as well as on the eligibility of the Cenvat credit on outward GTA prescribed some guide lines for field formation for deciding the case of cenvat credit on outward GTA. Since the issue involved is mixed question of law and facts, the facts first to be verified that whether the GTA service in each case is up to the place of removal or beyond place of removal. Therefore, without verifying these facts any judgment of Supreme Court cannot be applied in straight away - matter needs to be remitted back to the adjudicating authority who shall decide the matter fresh - appeal allowed by way of remand.
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