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TMI Blog2018 (10) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... is no more res integra, in view of judgment of Hon’ble Supreme Court in the case of Ultratech Cements Ltd [2018 (2) TMI 117 - SUPREME COURT OF INDIA], where it was held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent - credit rightly denied. Demand of Interest - Held that:- The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - the provisions of Rule 15(2) of the rules read with Section 11 of the Act cannot be invoked for imposition penalty. The impugned order, so far as it denied the Cenvat benefit on courier service, sustains. Interest and penalty confirmed therein is set aside - Appeal allowed in part. - APPEAL NO: E/87150/2018 - A/87309/2018 - Dated:- 6-9-2018 - Mr. S.K. Mohanty, Member (Judicial) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntesting disallowance of Cenvat Credit taken on the courier service. However, he submits that the interest amount confirmed and penalties imposed in the adjudication order and upheld in the impugned order is not legal and proper in as much as the period of dispute is covered under the post amended provisions of Rule 14 of the Cenvat rules and that there is no element of suppression, fraud etc. on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n agreement with the impugned order, so far as it denied the Cenvat benefit on the courier service. On perusal of the case records, I find that the appellant had sufficient balance in its Cenvat account during the disputed period. Thus, it is evident that the disputed credit had not been utilized by the appellant for payment of Central Excise duty on the final product cleared by it. Therefore, und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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