2018 (9) TMI 901

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....t ORDER Brief facts are that the appellant is engaged in manufacture of Epoxy, Polyurethane, Zinc and Thinners and are availing the facility of CENVAT Credit of service tax paid on freight charges for outward transportation of goods up to the customer's premises. The Department was of the view that the said credit is not eligible and Show Cause Notice was issued, inter alia, proposing to disal....

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....ement Ltd. - 2018 (9) G.S.T.L. 337 (S.C.). 4. I have considered the submissions made by the Ld. AR as well as perused the records. The appellant has stated in the grounds of appeal that the authorities below have erred in not appreciating that the work orders related to execution of Work Contract by both supply and applying the materials for which the raw materials (i.e. chemicals) are to be mov....