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2018 (5) TMI 198 - AT - Central ExciseCENVAT credit - input services - outward transportation service beyond the place of removal - Held that: - the finding of the Commissioner (Appeals) is entirely based on the premise that the party cleared the goods at the factory gate - Clearly, breakdown given by the appellant in the letter dated 11.5.2012 has not been considered by the Commissioner (Appeals). The adjudicating authority has reached its conclusions on the basis of Board’s circular No.97/8/2007-ST dated 23.08.2007. The said circular has been held to be inapplicable for the period after 1.4.2008 by Hon’ble Supreme Court in the case of Ultra Tech Cement [2018 (2) TMI 117 - SUPREME COURT OF INDIA]. Demand and interest upheld - penalty set aside - For the remaining demand, the matter is remanded back to the adjudicating authority to pass a fresh order - appeal disposed off.
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