COMMISSIONER OF CENTRAL EXCISE SERVICE TAX Vs.ULTRA TECH CEMENT LTD - Synopsis
Team SoOLEGAL 23 Feb 2018

The upshot of the aforesaid discussion would be to hold 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. Accordingly, this appeal is allowed, judgment of the High Court is set aside and the Order-in-Original dated August 22, 2011 of the Assessing Officer is restored.

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