2019 (1) TMI 1227

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....njay 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 Service for outward transportation of the finishe....

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....sallowed 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 the above impugned orders, the assessee- ap....

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....much 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 Central Excise Vs. Ultra Tech Cement Ltd.-2018 (9)....