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Diamines And Chemicals Ltd vs Vadodara-I on 22 November, 2024

9. As regard the judgement of Hon'ble Supreme Court in the case of M/s Ultra Tech Cement Ltd. (supra) relies upon by the Ld. Commissioner (Appeals), we find that The Ultra Tech Cement (Supra) decision is about admissibility of Cenvat Credit on GTA services, whereas in present matter dispute is related to admissibility of Cenvat Credit of Courier Service which were used for export of goods. Hence ratio of said judgment is not applicable in the present matter.
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 0 - Full Document

M/S. Jetex Carburetors Pvt Ltd vs Cce & St Vadodara on 1 September, 2017

2. In their written submission, the appellant has submitted that the present issue relates to admissibility of Cenvat credit of the service tax paid on Courier Service used for despatch of documents. It is submitted that the issue has been considered by this Tribunal in the case of Haldyn Glass Ltd & Ors. Vs. C.C.E & S.T.-Vadodara-ii vide Final Order No. A/11924-11951/2017 dt. 30.06.2017. Accordingly, following the aforesaid judgement, the impugned order is set-aside, and the appeal is allowed.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document
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