2020 (8) TMI 901 - SCH - Central Excise

CENVAT Credit - input services - services of outward transportation - denial of credit on the ground that these services have been availed beyond the factory premises and therefore, the said services are not covered under the main or the inclusive part of the input service - It was held by Madhya Pradesh High Court that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer s premises was not admissible to the respondent. HELD THAT - Issue notice, returnable in four weeks.

Summary

The Supreme Court of India in 2020 (8) TMI 901 - SC Order, condoned delay, issued notice returnable in four weeks, and permitted Dasti. Justices A.M. Khanwilkar, Dinesh Maheshwari, and Sanjiv Khanna presided over the case. Petitioner represented by Mr. Praveen Kumar and Mr. Rajiv Agnihotri, while no representation for the respondent.