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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

CENVAT Credit - input services - transportation of excisable ...

Service Tax

September 9, 2019

CENVAT Credit - input services - transportation of excisable goods to its own unit - place of removal - The stark distinction of facts of the case before the Tribunal and the facts before the Hon'ble Supreme Court in Ultra Tech case should have been noticed by the final fact finding authority viz., the Tribunal before applying the judgment of the Apex Court to the facts of the case before it rather mechanically. - Credit allowed - HC

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