2019 (4) TMI 934 - SC - Central Excise

Supreme Court Notice on Input Tax Credit Interpretation

The Supreme Court issued notice to the concerned parties in a case concerning the interpretation of input service tax credit provisions. The petitioner's ... Principles of natural justice - applicablity of judgement  COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT OF INDIA] - CENVAT Credit - outward transportation - place of removal - HELD THAT:- It is submitted that the reported judgment has no application to the present case, but the High Court has not dealt with this contention in the proper perspective. Issue notice, returnable within four weeks. Issues involved:Interpretation of relevant legal provisions regarding input service tax credit and the applicability of a reported judgment in a specific case.Analysis:The judgment discusses the contention raised by the petitioner based on the observations in a reported case regarding input service tax credit. The petitioner argued that outward transportation up to the buyer's premises qualifies as an input service, allowing them to claim credit for service tax paid on outward freight. The petitioner emphasized that this argument was specifically presented before the Adjudicating Authorities and the Appellate Authority. However, it is noted that the High Court did not address this argument in the proper perspective. As a result, the Supreme Court issued notice to the concerned parties, returnable within four weeks, and granted liberty to serve the Standing Counsel. The judgment highlights the importance of correctly applying legal principles and ensuring that all relevant arguments are considered in the adjudication process.This case underscores the significance of presenting arguments clearly and comprehensively before the relevant authorities. It emphasizes the need for courts to address all contentions raised by the parties in a judicious manner to ensure a fair and just decision. The reliance on previous judgments and legal provisions to support arguments is crucial in legal proceedings, as demonstrated by the petitioner in this case. The judgment serves as a reminder of the procedural requirements and the duty of courts to consider all aspects of a case before reaching a decision. The issuance of notice by the Supreme Court indicates a willingness to review the matter thoroughly and provide a reasoned decision based on the arguments presented by the parties.