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2019 (7) TMI 256 - AT - Central ExciseCENVAT Credit - input services - GTA Service used for the purpose of outward transportation of goods up to the customer’s place - place of removal - HELD THAT:- Hon’ble Apex Court in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] holding that GTA Service used for the purpose of outward transportation of goods up to the customer’s place was not covered within the ambit of amended Rule 2(l) of the CCR, 2004 and also charged applicable interest and levied applicable penalty. Penalty - HELD THAT:- Revenue has not challenged the findings of the First Appellate Authority in the impugned orders as to the deletion of penalty and hence, no interference is called for on this. It is for the Adjudicating Authority to re-examine the facts afresh - Appeal allowed by way of remand.
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