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Outward transport for transportation of finished goods up to Purchases Premises is Input Services
Case Law Details
- Case Name
- Commissioner, Central GST And Central Excise Vs. Gujarat Guardian Limited (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Commissioner, Central GST And Central Excise Vs. Gujarat Guardian Limited (Gujarat High Court)
Outward transport service used by the manufactures for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of input service provided in rule 2(l) of the Cenvat Credit Rules, 2004.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-
1. Revenue is in appeal against the judgement of the Customs Excise and Service Tax Appellate Tribunal dated 12.05.2017 raising following questions for our consideration:
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