Supreme Court Allows Cenvat Credit on Outward Transportation: Commissioner of Customs vs. Andhra Sugars Ltd. (2018) LEGAL ISSUE: Whether the definition of ‘input service’ includes service tax paid on outward transportation of goods from the factory to the customer’s premises. CASE TYPE: Central Excise and Service Tax Case Name: Commissioner of Customs Central Excise and […]
Supreme Court Clarifies Cenvat Credit on Goods Transport: Commissioner of Central Excise vs. Ultra Tech Cement Ltd. (2018) Date of the Judgment: February 1, 2018 Citation: [2018] INSC 72 Judges: A.K. Sikri, J. and Ashok Bhushan, J. Can a manufacturer claim Cenvat credit on service tax paid for transporting goods from their factory to the
Supreme Court Allows CENVAT Credit on Transportation of Goods up to First Destination: Commissioner of Central Excise Belgaum vs. Vasavadatta Cements Ltd. (2018) LEGAL ISSUE: Interpretation of “input service” under CENVAT Credit Rules, specifically concerning transportation costs. CASE TYPE: Central Excise Law Case Name: Commissioner of Central Excise Belgaum vs. M/s. Vasavadatta Cements Ltd. Judgment
