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TMI Blog2018 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are engaged in the manufacture of steel forgings. They are availing the facility of cenvat credit on inputs, capital goods and input services. During verification it was noticed that the appellant had availed credit on outward transportation services, which in the view of the department was not admissible. 2. Show Cause Notice was issued raising the above allegation and proposing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon. High Court as well as the Tribunal as under :- a. The Commissioner of Central Excise, Coimbatore Vs M/s.Aqua Flow, Coimbatore 2015-TIOL-2531-HC-MAD-CX b. Commissioner of C.EX. & S.T., LTU, Bangalore Vs ABB Limited 2011 (23) S.T.R. 97 (Kar.) c. Commr. Of Cus. & C.EX., Hyderabad-III Vs Grey Gold Cements Ltd 2014 (34) S.T.R. 809 (A.P.) d. Commissioner of C.Ex., Nagpur Vs Ultratech Cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had furnished necessary documents to establish that the goods were delivered on F.O.R. basis. That the same has not been considered by the authorities below. 5. The Ld.AR, Shri S. Govindarajan reiterated the findings in the impugned order. 6. Heard both sides. The Ld. Counsel for appellant has submitted that the GTA Services were availed for outward transportation of finished goods which were d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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