Supreme Court of India
Commissioner of Central Excise Service Tax v. Ultra Tech Cement Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Cenvat Credit Rules, 2004 – r.2(I) – Cenvat Credit facility availed by assessee during the period from January, 2010 to June, 2010 on outward transportation of goods through a transport agency from their premises to the customer’s premises – Admissibility of – Held: Not admissible – It is clear from the bare reading of the r.2(I), as amended in the year 2008, which applies to the period in question that the Goods Transport Agency service used for the purpose of outward transportation of goods, i.e. from the factory to customer’s premises, is not covered within the ambit of r.2(I) “input…
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.