2016 (11) TMI 1386

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.... the Respondent JUDGEMENT Issue in dispute concerns availment of cenvat credit on Outward transportation availed by appellant for the period October 2012 to July 2013 and August 2013 to March 2014 for an amount of Rs. 3,71,722/- and Rs. 2,60,016 respectively disallowed by the lower authority on the ground that they are not eligible "input service" for the purpose of rule 2 (l) of the Cenv....

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....them under protest, however interest remains to be paid; that second disputed amount of Rs. 2,60,016/- has been paid up along with interest thereon, without any protest. 3.On the other hand, Ld.A.R reiterated the correctness of OIA. He also submitted that appellant had not produced any documentary evidence in support of their contention that ownership and property of the goods cleared by them r....