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High seas purchase: Cenvat/Service Tax credit cannot be denied for some gap left in statute
Case Law Details
- Case Name
- Mammon Concast Pvt. Limited Vs Commissioner of Central Goods and Service Tax, Customs & Central Excise (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Mammon Concast Pvt. Limited Vs Commissioner of Central Goods and Service Tax, Customs & Central Excise (CESTAT Delhi)
Admittedly the melting scrap purchased by the appellant on high sea sale, is their input for manufacture of M.S. I further find that Rule 9(1) of Cenvat Credit Rules provides that cenvat credit shall be taken by the manufacturer on the basis of invoice issued by a manufacturer for clearance of inputs from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the...
