TaxTMI 
TaxTMI 
2019 (4) TMI 725
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....ntative for the Respondent ORDER Brief facts of the case are as under:- I. Appeal No. 42661 of 2017 The appellants are manufacturers of excisable goods and are availing Cenvat credit on inputs, input service and capital goods. The appellants were issued Statement of Demand (SOD) No. 2/2015 dated 23.10.2017, for the period 01.10.2015 to 30.06.2017, disallowing credit availed of Rs. 20,41,762....
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....wing credit availed during the period May, 2014 to November 2016 of Rs. 29,70,488/- along with appropriate interest and penalty under 15(2) of the Cenvat Credit Rules,2004, for availing ineligible credit of service tax paid in respect of Outward transportation. On adjudication, the original authority confirmed the demand of Rs. 1,76,495/- along with interest and appropriated against the amount pai....
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....(S.C.) held that the input service tax credit on freight charges upto the buyers premises is not eligible after the amendment brought forth in the definition of "ínput service" with effect from 01.04.2008 vide Notification No. 10/2008 -CE (NT) dated 01.03.2008, however the department has issued a Circular No. 10/6/65/4/2018-CX., dated 08.06.2018, wherein certain clarifications have been iss....
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....sion of the Hon'ble Court in the case of M/s. Ultra Tech Cements Ltd., has settled the law and the credit on Outward Transportation of goods from the factory gate upto the buyer's premises is not eligible. Regarding the Board's circular, she submitted that the Circular clearly mentions that credit is not eligible upto the buyer's premises as laid down by the Hon'ble Apex Court in M/s. Ultra Tech C....