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M/s. Exide Industries Ltd. Versus CCE, Chennai -III

2016 (5) TMI 1283 - CESTAT CHENNAI

Cenvat credit - service tax suffered for transporting the goods cleared by the appellant to its sister unit - credit ought to have been taken by the sister unit instead of the appellant unit - Held that:- When liability is incurred by the appellant t .....

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venue has misconceived the scheme of taxation. Reverse charge mechanism is quite different from the normal taxation under this scheme, the service suffering tax entitles the recipient thereof to take credit of tax so suffered. Therefore, there cannot .....

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, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent JUDGEMENT The dispute in this appeal is on narrow compass as to whether service ax suffered for transporting the goods cleared by the appellant to its sister unit shal .....

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