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 t ransport agency from their premises to the customer’s premises – Admissibility of – Held: Not admissible – It is clear from the bare read ing of the r.2(I), as amended in the year 2008, which applies to the p eriod in question that the Goods Transport Agency service us ed 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
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