2016 (11) TMI 1487 - SCH - Service Tax

Condonation of delay - CENVAT Credit - whether circular is binding upon the revenue - service tax on GTA service availed by the appellant for outward transportation of the goods from the factory to the customer - the decision in the case of The Commissioner of Central Excise Service Tax Bengaluru-IV, Versus Ultra Tech Cement Ltd. 2016 (7) TMI 1080 - KARNATAKA HIGH COURT , where it was held that no substantial questions of law would arise since the availment of CENVAT credit is expressly made so permissible by the circular issued by the competent authority and the appellate authority having found that all conditions of the circular were satisfied - Held that - delay condoned - leave granted.

Summary

Supreme Court judgment in 2016 (11) TMI 1487 - SC Order by Mr. Madan B. Lokur and Mr. Adarsh Kumar Goel, JJ. Delay condoned. Leave granted. Tag with SLP (C) No. 25857/2011.