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2018 (6) TMI 1653 - CESTAT CHANDIGARHCENVAT credit - input services - outward transportation service - Place of removal - penalty - HELD THAT:- The issue of availability of Cenvat credit post 1-4-2008 has been settled by the Hon’ble Supreme Court in appellant’s own case [2018 (2) TMI 117 - SUPREME COURT] that the assessee is not entitled to avail Cenvat credit on outward transportation service - the appellant is not entitled to avail Cenvat credit on outward transportation charges although the same form part of value of the finished goods. Therefore, the Cenvat credit availed by the appellant is denied. Penalty - HELD THAT:- Admittedly, there were divergent views during the impugned period, in that circumstance, no penalty is imposable on the appellant - the penalty is dropped. Appeal allowed in part.
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