TMI Blog2019 (3) TMI 1669X X X X Extracts X X X X X X X X Extracts X X X X ..... M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [ 2019 (2) TMI 1488 - CESTAT AHMEDABAD] and M/S ULTRATECH CEMENT LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [ 2019 (2) TMI 1487 - CESTAT AHMEDABAD] where it was held that Appellants are eligible for the cenvat credit of service tax paid on outward freight. Appeal allowed - decided in favor of appellant. - Appeal No.E/30652/2018 - Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notices were issued seeking reversal which is equivalent to the CENVAT credit availed along with interest and also for imposing penalty. The adjudicating authority, after following due process of law, confirmed the demands raised along with interest and imposed penalties. The first appellate authority also agreed with the findings of the adjudicating authority and rejected the appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed. She would submit that identical issue came up before the Tribunal in the case of Ultratech Cement and by Final Order No. A/10373/2019 dated 25.2.2019 and Final Order No. A/10374-10375/2019 dated 25.2.2019 in the case of Sanghi Industries, Tribunal - Ahmedabad it is held that in a situation like this CENVAT credit cannot be denied. 4. Learned departmental representative, on the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rea. The said purchase order specifically states that the price basis is FOR-NFCL site, Kakinada, Mode of dispatch is by road and insurance is to be borne by the vendor. Invoices under which part of the delivery as ordered by this purchase order indicates that the Central Excise duty is paid on the backward calculation of the amount indicated on the purchase order of the NFCL. The said Invoice-cum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of the assessee/appellant herein. I also find strong force in the contention raised by the learned counsel that Board Circular No. 1065/4/2018 dated 8.6.2018 would be covering the issue in their favour. 6. In view of the foregoing, I find that the impugned order is unsustainable and liable to be set aside and I do so. The impugned order is set aside and the appeal stands allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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