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    <title>2018 (6) TMI 1653 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant, a cement manufacturer, is not entitled to Cenvat credit on outward transportation service post 1-4-2008, based on the Supreme Court ruling in Ultratech Cement Ltd. case. Despite the appellant&#039;s argument that such expenses qualify as business expenditure, the Tribunal emphasized the settled legal position and directed the appellant to pay the denied Cenvat credit with interest, while setting aside the penalty due to conflicting views during the relevant period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=282902</link>
      <description>The Tribunal held that the appellant, a cement manufacturer, is not entitled to Cenvat credit on outward transportation service post 1-4-2008, based on the Supreme Court ruling in Ultratech Cement Ltd. case. Despite the appellant&#039;s argument that such expenses qualify as business expenditure, the Tribunal emphasized the settled legal position and directed the appellant to pay the denied Cenvat credit with interest, while setting aside the penalty due to conflicting views during the relevant period.</description>
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      <pubDate>Tue, 05 Jun 2018 00:00:00 +0530</pubDate>
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