https://www.taxtmi.com/caselaws?id=789927 High sea sale trading was disputed for Cenvat Credit purposes, with the assessee contending that sales completed before goods entered India could not be treated as exempted service and therefore could not affect common input service credit. The text notes the counter-position that the assessee itself treated high sea sales as transactions covered by the Sale of Goods Act, 1930, and that an activity falling within one statute could not be excluded from another by characterising it as occurring outside territorial limits. The Tribunal then reserved the matter for orders without recording any determination on the controversy. en-us Mon, 30 Mar 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789927 High sea sale trading was disputed for Cenvat Credit purposes, with the assessee contending that sales completed before goods entered India could not be treated as exempted service and therefore could not affect common input service credit. The text notes the counter-position that the assessee itself treated high sea sales as transactions covered by the Sale of Goods Act, 1930, and that an activity falling within one statute could not be excluded from another by characterising it as occurring outside territorial limits. The Tribunal then reserved the matter for orders without recording any determination on the controversy. Case-Laws Central Excise Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789927