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2018 (11) TMI 460 - AT - Central ExciseCENVAT Credit - input services - outward transportation of goods upto the buyer’s premises - Held that:- The issue has attained finality as per the decision of the Hon’ble Supreme Court in the case of Ultratech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], where it was held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible - credit not allowed. Penalty - Held that:- There were several litigations pending before various High Courts and that the matter had reached the Hon’ble Supreme Court and being an interpretational, the penalty is unjustified. Appeal allowed in part.
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