2019 (11) TMI 1372

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....2019) - -<br>Central Excise<br>HON'BLE MR. JUSTICE A.M. KHANWILKAR AND HON'BLE MR. JUSTICE DINESH MAHESHWARI For the Petitioner : Mr. Shyam Divan, Sr. Adv., Mr. Sanjay Jhawar, Adv., Mr. Rishabh Sancheti, Adv., Mr. Sudipto Sircar, Adv., Ms. Padma Priya, Adv., Mr. Anchit Bhandari, Adv., Mr. K. Paarivendhan, AOR For the Respondent : Mr. K. Radha Krishnan, Sr. Adv., Ms. Aruna Gupta, Adv., Ms. Nisha ....

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....'s premises are the 'Place of Removal'. As submitted in Ground 1 above, outward transportation up to the 'Place of removal' qualifies as 'Input service'. Thus in &nbsp;the current case, outward transportation up to buyers premises qualifies as 'Input Service'. In view of above submission, the Appellant humbly submits that they have correctly taken the credit of service tax paid on outward freight ....

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....is in the impugned judgment. Relevant portion of the impugned judgment reads as under: "On hearing learned counsel for the parties and perusing the material on record, we find that in view of the amended definition of "input service" w.e.f.01.03.2008 as also in the light of judgment of the Supreme Court in Ultra Tech Cement Ltd.(supra), judgment of the Tribunal cannot be sustained in law and th....