2021 (4) TMI 1200

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....e Appellant Shri Sharad Airan, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for Cenvat Credit in respect of Outward Transport Service which is used for transportation of goods from the factory of the appellant to their various depots. 2. Shri Jigar Shah, Learned Counsel appearing on ....

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....ioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records. There is no dispute that in the present case Outward Transportation Service was used for transportation of goods from the factory of the appellant to their own depot. In this case even as ....