2018 (9) TMI 1381

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....for Appellant Shri Rajeev Ranjan (Addl. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the demand stands confirmed against the appellant in terms of the provisions of Rule 6(3) of Cenvat Credit Rules @ 6% of the value of the exempted final services. The learned Advocate has taken a categorical stand that no Cenvat credit was being availed....

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....mpugned order and remand the matter to Original Adjudicating Authority for fresh decision based upon the outcome of factual verifications. 4. As regards small demand of Rs. 13,985/- learned advocate fairly agrees that the same is in respect of outward transportation of the goods, which stand decided against them by latest decision of the Hon'ble Supreme Court in the case of Ultra-Tech and as su....