TMI Blog2018 (6) TMI 1653X X X X Extracts X X X X X X X X Extracts X X X X ..... 117 - SUPREME COURT ] that the assessee is not entitled to avail Cenvat credit on outward transportation service - the appellant is not entitled to avail Cenvat credit on outward transportation charges although the same form part of value of the finished goods. Therefore, the Cenvat credit availed by the appellant is denied. Penalty - HELD THAT:- Admittedly, there were divergent views during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling to the same to their depots. However, the dispute arose before us is that the clearance made from their factory gate direct to the customers at their place. The case of the appellant is that they are clearing the goods on FOR basis and the transportation cost has been included in the assessable value of their finished goods, therefore, they are entitled to avail Cenvat credit. It is his cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been held that post 1-4-2008 outward transportation service used beyond place of removal to buyer s premises, the assessee is not entitled to avail Cenvat credit. 4. Heard both sides and considered the submissions. 5. The issue of availability of Cenvat credit post 1-4-2008 has been settled by the Hon ble Supreme Court in appellant s own case cited (supra) that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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