TMI Blog2018 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner Versus Ellora Time Ltd. [2014 (3) TMI 567 - GUJARAT HIGH COURT], where it was held that outward transportation would be an input service as covered in the expression ‘means’ part of the definition, it would be difficult to exclude such service on the basis of any interpretation that may be offered of the later portion of the definition which is couched in the expression ‘includes’. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gfully availed credit alongwith interest and also for imposing penalty. After adjudication, the original authority disallowed the credit and confirmed the demand of ₹ 1,06,887/- alongwith interest and imposed penalty of ₹ 53,444/-. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, the Ld. Counsel Shri. M. Kannan submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ultratech Cement Ltd. 2010 (20) S.T.R. 577 (Bom.) e. M/s.Madras Cements Ltd Vs 1) The Additional Commissioner of Central Excise, Bangalore, 2) The Commissioner of Central Excise (Appeals-I), Bangalore 2015-TIOL-1682-HC-KAR-CX f. Commissioner Vs Ellora Time Ltd. 2014 (34) S.T.R. 801 (Guj.) g. RamalaSahkariChini Mills Ltd. Vs Commissioner of Central Excise, Meerut-I 2016 (334) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd transportation of finished goods which were delivered on F.O.R. basis. The issue whether credit is admissible on outward transportation services upto buyer s premises when delivered on F.O.R. basis is settled by the decisions relied by the Ld. Counsel. Further the Board Circular also clarifies the same. It is also submitted that in similar matter, the Tribunal have remanded the matter to the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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