Supreme Court · 2018 INSC 87 · Decided 1 February 2018
Commissioner of Central Excise Service Tax v. Ultra Tech Cement LTD.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 87 · [2018] 6 S.C.R. 651
- Case number
- CIVIL APPEAL No. 11261/2016
- Decided
- 1 February 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Cenvat Credit Rules, 2004 - r.2(I) - Cenvat Credit facility availed by assessee during the period from January, 2010 to June, 2010 on outward transportation of goods through a transport agency from their premises to the customer's premises - Admissibility of - Held: bare reading of the r.2(I), as amended in the year 2008, which applies to the period in question that the Goods Transport Agency service used for the purpose of outward transportation of goods, i.e. from the factory to customer's premises, is not covered within the ambit of r.2(I)
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