TMI Blog2018 (9) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... the buyer’s premises, has been settled by the decision of the Hon’ble Apex Court in the case of M/s. Ultra Tech 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 to the respondent. In the present case, the period involved being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. After due process of law, the Original Authority allowed the CENVAT Credit availed on sales commission, but, however, confirmed the demand in respect of freight outward charges along with interest and imposed penalty of ₹ 2,000/-. Aggrieved, the appellant is now before the Tribunal. 2. None appeared on behalf of the appellant, even though repeated notices were issued. The matter is ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curred cost for outward freight. Since the same has been already included in the assessable value of excisable goods as per Board Circular No. 97/8/2007 ST dt. 23.08.2007, they are eligible for credit. However, the said issue as to whether the appellant is eligible for credit when the outward transportation is on F.O.R. basis up to the buyer s premises, has been settled by the decision of the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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