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2018 (7) TMI 14 - AT - Central ExciseCENVAT credit - input services - outward freight charges for transportation of the goods from the factory/depot of the appellant to the customer’s premises - place of removal - Held that:- The issue of admissibility of Cenvat credit on outward transportation for the period after 1.4.2008 is no longer res integra and has been settled in favor of the Revenue by Hon’ble Supreme Court in the case of CCE & ST vs. Ultratech Cement Pvt.Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], where it was held that the important aspect of the matter is that Cenvat Credit is permissible in respect of ‘input service’ and the Circular relates to the unamended regime. Therefore, it cannot be applied after amendment in the definition of ‘input service’ which brought about a total change - appeal allowed - decided in favor of Revenue.
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