2019 (1) TMI 1227

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....ial) For the Appellant : Shri Sanjay Hasija, Superintendent (AR), Shri Rajesh Ostwal, Advocate For the Respondent : Shri, Rajesh Ostwal, Advocate, Shri Sanjay Hasija, Superintendent (AR) ORDER PER: S.K.MOHANTY The issue involved in these appeals relates to denial of Cenvat Credit of Service Tax paid on the taxable services namely, Courier Agency Service/Goods Transport Agency Servic....

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....tomotive India Pvt. Ltd., the appeal was disallowed by the Learned Commissioner (Appeals) vide impugned order dated 30.05.2017 on the ground that the appellant had failed to produce any evidence to show that the goods were delivered at the buyer's premises and thus, the benefit of Cenvat Credit should not be available on the service tax paid for transportation of the goods. Feeling aggrieved with ....

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....outward transportation should be allowed inasmuch as freight paid for such transportation has formed part of the price, on which duty was paid by the assessee. 3. On the other hand, the Learned DR appearing for the Revenue submitted that the issue arising out of the present dispute is no more res integra, in view of the recent judgment of Hon'ble Supreme Court in the case of Commissioner of Cen....

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....r's premises is not admissible for Cenvat benefit. Further, vide paragraph 12 in the said judgment, it has also been observed that if such a circular is made applicable even in respect of post amendment cases, it would be violative of Rule 2(l) of the Cenvat Rules and such situation cannot be countenanced. 6. In view of the above judgment of Hon'ble Supreme Court, I do not find any merits in th....