2018 (11) TMI 673

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent ORDER Denial of Cenvat Credit of Rs. 1,03,160/- of service tax paid on the services of Goods Transport Agency for outward transportation of the final product directly to the customer on door delivery basis is being challenged in this appeal after unsuccessful attempt of the appellant made before the Commissioner (Appeals). 2. Narrow compass in which the dispute has been brought up to this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the judgment passed by the Hon'ble Punjab and Haryana High Court in the case of Ambuja Cement Limited Vs. Union of India reported in 2009 (236) E.L.T. 431 (P&H), he had given his finding that goods were not cleared on FOR basis and no proof was furnished concerning insurance charges or freight forming part of excisable value was claimed by the appellant for which credit was inadmissible. In placin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bunal is uncalled for. 5. Heard from both sides at length, perused the case record as well as the judgment of Hon'ble Supreme Court passed on 5th February 2018 referred supra. It has been clearly held in the said judgment that once it is accepted that the place of removal is from the factory premises of the assessee, outward transportation from the said place would clearly amount to input service .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X