2021 (12) TMI 846

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....peal has been filed by Shri Khemisati Polusacks Pvt Ltd. against order demanding reversal of Cenvat Credit, interest and imposition of penalty. The issue involved is that admissibility of Cenvat Credit on outward GTA services availed for delivery of goods from factory gate to the buyer's premises. Learned Counsel pointed out that they supplying goods FOR destination and therefore, in terms of Circ....

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....following observation:- 4. I have considered the rival submissions. I find that the issue at hand has been decided by this tribunal in the case of M/S. ULTRATECH CEMENT (supra) wherein, para 7 following has been stated: "7. As regard the issue raised by the appellant that the excise duty paid on the element of freight being more than the element of cenvat credit on the outward GTA, therefore, ....

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....r the judgment cited by the Ld. Counsel and on various other judgments that beneficial Circular cannot be withdrawn retrospectively. Consequently, the benefit of the said Circulars shall be available to the appellant during the material period of this case. As regard limitation, we find that the issue was not free from doubt and right from introduction of Cenvat Scheme under Cenvat Credit Rules, t....