2019 (3) TMI 410

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..... s, as per the judgment of Hon’ble Supreme Court in the case of Commissioner of Central Excise and Service Tax Vs. Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], GTA service should not be considered as input service for availment of Cenvat benefit. Penalty - Held that:- The issue was highly contentious and resolved by the judgment of Hon’ble Supreme Court - penalty not attr .....

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..... f appeal. Thus, with the help of Learned DR for the Revenue, the appeal is taken up for hearing and disposal today. 2. Denial of Cenvat benefit on GTA service is the subject matter of present dispute. The issue arising out of the present dispute is no more res integra in view of the judgment of Hon ble Supreme Court in the case of Commissioner of Central Excise and Service Tax Vs. Ultra Tech Ce .....

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..... ions cannot be invoked for imposition of penalty on the appellant. I find that in an identical situation, this Tribunal in the case of CCE ST, Pune-I Vs. Bilcare Ltd. vide final Order No. A/86731/2018 dated 13.06.2018 though has upheld denial of Cenvat benefit, but set aside the penalty on the ground that the issue of availment of Cenvat Credit was debatable, which was ultimately settled by the .....

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