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CENVAT credit on outward transportation of goods - Service TaxExtract As per the judgment of Supreme Court in the case of Ultratech Cement = 2018 (2) TMI 117 - SUPREME COURT OF INDIA , CENVAT Credit under Excise regime on goods transport agency service availed for transport of goods from place of removal to buyer s premises was not admissible to the assessee. In view of this, the EA-2000 audit party had disallowed the credit to the assessee for outward transportation where the terms of the contract are FOR Destination . Any defence is possible?
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