CENVAT credit on outward transportation of goods, Service Tax

[Kaustubh Karandikar]

As per the judgment of Supreme Court in the case of Ultratech Cement = 2018 (2) TMI 117 - SUPREME COURT OF INDIA, CENVAT Credit under Excise regime on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the assessee. In view of this, the EA-2000 audit party had disallowed the credit to the assessee for outward transportation where the terms of the contract are ‘FOR Destination’. Any defence is possible?

Posts / Replies

[KASTURI SETHI]

Dear Sir,

Will you pl. let me know the period of demand involved in this case ?