{"id":238497,"date":"2020-11-04T14:30:13","date_gmt":"2020-11-04T09:00:13","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=238497"},"modified":"2020-11-20T12:15:08","modified_gmt":"2020-11-20T06:45:08","slug":"cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/","title":{"rendered":"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): <\/strong>P.K. Choudhary (Judicial Member), dismissed an appeal filed by the Revenue alleging that the amendment of word \u201cfrom\u201d in the phrase \u201cclearance of final products from the place of removal\u201d to \u201cupto\u201d would not change the position of law as regards outward transportation upto the place of removal.<\/p>\n<p style=\"text-align: justify;\">The respondent-assessee had availed cenvat credit on service tax paid on outward transportation of its finished goods, i.e. biscuits, which were transported up to the customers\u2019 premises during the period from January, 2005 to September, 2007. Show cause notice dated 04-06-2008 was issued alleging suppression of facts etc. The adjudicating authority confirmed the demand along with applicable interest and imposed equal penalty. On appeal, the Commissioner (Appeals) set aside the Order-in-Original and allowed the appeal of the assessee. Thus, the instant appeal was filed.<\/p>\n<p style=\"text-align: justify;\">The Tribunal relied on the judgment of the Supreme Court in <em>CCE v. Vasavadatta Cements Ltd.<\/em>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/9Iu6w58L\">(2018) 3 SCC 769<\/a> where the Court had held that the assessee was legally eligible to avail credit on outward transportation availed from place of removal upto a certain point, whether it is a depot or customer\u2019s premises.<\/p>\n<p style=\"text-align: justify;\">The Tribunal while dismissing the appeal observed that the availment of credit on outward transportation from factory gate to customer\u2019s place pertains to period prior to April 2008 i.e. prior to period when the definition of input service was amended so credit eligibility goes in favour of the assessee.[CCE v. Anmol Biscuits Ltd., <a href=\"http:\/\/www.scconline.com\/DocumentLink\/vyayEOQ9\"><b>2020 SCC OnLine CESTAT 256<\/b><\/a>, decided on 28-10-2020]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\">Suchita Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member), dismissed an appeal filed by the Revenue alleging that the <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[31242,31791,6651,29785,2531],"class_list":["post-238497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-assessee","tag-cenvat","tag-cestat","tag-law","tag-Revenue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member), dismissed an appeal filed by the Revenue alleging that the\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-04T09:00:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-20T06:45:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/\"},\"author\":{\"name\":\"Editor\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"headline\":\"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue\",\"datePublished\":\"2020-11-04T09:00:13+00:00\",\"dateModified\":\"2020-11-20T06:45:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/\"},\"wordCount\":288,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"keywords\":[\"assessee\",\"CENVAT\",\"CESTAT\",\"law\",\"Revenue\"],\"articleSection\":[\"Case Briefs\",\"Tribunals\\\/Commissions\\\/Regulatory Bodies\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/\",\"name\":\"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"datePublished\":\"2020-11-04T09:00:13+00:00\",\"dateModified\":\"2020-11-20T06:45:08+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2020\\\/11\\\/04\\\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_4\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/","og_locale":"en_US","og_type":"article","og_title":"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue","og_description":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member), dismissed an appeal filed by the Revenue alleging that the","og_url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2020-11-04T09:00:13+00:00","article_modified_time":"2020-11-20T06:45:08+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/"},"author":{"name":"Editor","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"headline":"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue","datePublished":"2020-11-04T09:00:13+00:00","dateModified":"2020-11-20T06:45:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/"},"wordCount":288,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","keywords":["assessee","CENVAT","CESTAT","law","Revenue"],"articleSection":["Case Briefs","Tribunals\/Commissions\/Regulatory Bodies"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/","url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/","name":"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","datePublished":"2020-11-04T09:00:13+00:00","dateModified":"2020-11-20T06:45:08+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/04\/cestat-assessee-eligible-for-availing-cenvat-credit-on-service-tax-paid-on-outward-transportation-of-its-finished-goods-tribunal-dismisses-appeal-by-the-revenue\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/238497","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=238497"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/238497\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=238497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=238497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=238497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}