2018 (10) TMI 819

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.... This appeal is directed against the impugned order dated 26.03.2018 passed by learned Commissioner (Appeals) Central Excise, Pune. 2. Denial of Cenvat Credit on courier service utilized for delivery of goods at the buyer's premises, is the subject matter of present dispute. The authorities below have denied the Cenvat Credit, holding that place of removal in case of the appellant is the factory....

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....mpugned order and further relied on judgment dated 01.02.2018 of Hon'ble Supreme Court delivered in the case of Ultra Tech Cement Ltd. (Civil appeal no. 11261 of 2016), to state that courier service utilized by the appellant for removal of goods beyond the place of removal should not be admissible for the Cenvat benefit. 5. Heard both sides and perused the records. 6. The issue with regard to av....

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....llant. Further, it is not a case that taking of regular credit by the appellant is owing to the reason of fraud, collusion, suppression of facts etc., with intent to defraud the Government revenue. Since the appellant had availed the credit based on the earlier circular issued by the CBEC, it cannot be said that the appellant had indulged into the fraudulent activity. Thus, the provisions of Rule ....