https://www.taxtmi.com/caselaws?id=385560 The High Court allowed the Assessee's appeals, directing the Revenue Department to grant Cenvat Credit for the Service Tax paid on the transportation of goods between the Assessee's units. The Court distinguished the Ultra Tech Cement case, emphasizing that the amended definition of 'place of removal' allowed for a broader interpretation, encompassing scenarios where goods were further processed before sale. The Court criticized the Tribunal for not adequately considering the factual distinctions between the Ultra Tech case and the present case, ultimately ruling in favor of the Assessee. en-us Tue, 20 Aug 2019 00:00:00 +0530 Wed, 15 Jan 2020 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385560 The High Court allowed the Assessee's appeals, directing the Revenue Department to grant Cenvat Credit for the Service Tax paid on the transportation of goods between the Assessee's units. The Court distinguished the Ultra Tech Cement case, emphasizing that the amended definition of 'place of removal' allowed for a broader interpretation, encompassing scenarios where goods were further processed before sale. The Court criticized the Tribunal for not adequately considering the factual distinctions between the Ultra Tech case and the present case, ultimately ruling in favor of the Assessee. Case-Laws Service Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385560