Supreme Court · 2018 INSC 30 · Decided 17 January 2018
Commissioner of Central Excise Belgaum v. M/S. Vasavadatta Cements LTD.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 30 · [2018] 1 S.C.R. 814
- Case number
- CIVIL APPEAL No. 11710/2016
- Decided
- 17 January 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
CENVAT Credit Rules, 2004: r. 2(1) - CENVAT credit - Entitlement to - On input service. i.e. tax paid on transportation of final products from the place of removal to depots or the buyers premises - Held: Assessee is entitled to CENAT credit on the transportation of the final product from the place of removal upto the first point whether it is depot or the customer. Dismissing the appeal of the Revenue and allowing those of the assessees, the Court HELD: The expression used in r. 2(1) of CENVAT Credit Rules, 2004 is "from the place of
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