2018 (11) TMI 460

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..... UPREME 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 - credit not allowed. Penalty - Held that:- There were several litigations pending before various High Courts and that the matter had reached the Hon’ble Supreme Court and being an interpretational, the penalty .....

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..... law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri M.N. Bharathi submitted that the appellant has the responsibility to deliver the goods at the customers premises. Even as per the purchase order, the place of removal is the customers premises a .....

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..... of Ultratech Cement Ltd. reported in 2018-TIOL-42-SC-CX, the issue has attained finality. The Hon ble Apex Court has allowed the appeal filed by Revenue and held that CENVAT credit on goods transportation agency availed for transportation of goods from the place of removal to the buyer s premises is not admissible for the period after 1.3.2008. 4. Heard both sides. 5. The issue is whether th .....

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