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Service Tax - Highlights / Catch Notes

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


High Court Allows CENVAT Credit for Transport to Own Unit, Criticizes Tribunal for Misapplying Supreme Court Ruling.

September 9, 2019

Case Laws     Service Tax     HC

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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