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2018 (10) TMI 829 - HC - Central ExciseCENVAT credit - input services or not - Goods Transport Agency Services in respect of which the assessee had availed the Cenvat credit of service tax during the period from July, 2014 to March, 2015 for outward transportation of cement - place of removal - Held that:- In view of the amended definition of “input service” w.e.f. 01.03.2008 as also in the light of judgment of the Supreme Court in Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], judgment of the Tribunal cannot be sustained in law and the demand is liable to be revived - It was held by the Supreme Court that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent. The matter is remanded back to the Tribunal for consideration of the question of penalty to decide the same after hearing both the parties in accordance with law - appeal allowed by way of remand.
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