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2019 (11) TMI 177
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....CAL) Shri Rakshit Verma, Advocate for the Appellant Shri Gyanendra Kumar Tripathi, Deputy Commissioner Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides, we find that two main issues are involved in the present case. The appellant is a registered C & F Agent and is discharging his service tax liability accordingly. The first issue re....
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....n our attention to various decisions, laying down that such credit is admissible. 3. On the other hand learned A.R. has relied upon the latest decision of Hon'ble Supreme Court in the case of Ultra Tech Cement 2018 (9) GSTL 337 (SC), laying down that credit of outward transportation of goods is not admissible. 4. Countering the arguments learned Advocate submits that it is not a case of outw....