2018 (6) TMI 1653

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....te, for the Appellant. Shri Atul Handa, AR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order wherein the Cenvat credit on outward transportation service has been denied to the appellant. 2. The facts of the case are that the appellant is a manufacturer of cement, mode of clearance of cement is (a) clearance f....

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.... value, the assessee is entitled to avail Cenvat credit being business expenditure in the course of their manufacturing activity. He further submits that as there were contrary decisions during the impugned period, therefore, no penalty is imposable on the appellant. 3. On the other hand, Ld. AR submits that as the issue has already been settled by the Hon'ble Supreme Court in the case of ....