Case Law Details
Case Name : Commissioner Of Customs Central Excise And Service Tax Vs. M/s. The Andhra Sugars Ltd. (Supreme Court of India)
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Supreme Court of India
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Commissioner Of Customs Central Excise And Service Tax Vs. M/s. Andhra Sugars Ltd. (Supreme Court of India)
The question, therefore, which needs determination is as to whether the expression ‘input service’ as defined in Rule 2(l) of the Cenvat Credit Rules, 2004 (hereinafter referred to as the ‘Rules, 2004’), in the context of a service provider, would also include services which are used in or in relation to providing taxation output services described in the definition and the outward transportatio
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