2024 (9) TMI 109

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....RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C. L. MAHAR, MEMBER (TECHNICAL) Shri. Saurabh Dixit, Advocate for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent ORDER The issue involved in the preset case is that whether the appellant is eligible for Cenvat Credit on outward transportation in respect of sale of goods under following of four categories of transportat....

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....d in the appellant's own case as has been decided by the Commissioner (Appeals) as well as Commissioner and the said orders were accepted by the department has no further appeal was filed. Confirmation of acceptance of those order has been placed by the revenue through AR. He placed reliance on the following judgments:- • Cantabil Retail India Ltd. 2018 (17) G.S.T.L. 275 (Tri. - Del ....

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.... Ltd.2019(1) TMI 427-CESTAT Chennai 3. On the other hand, Shri. Rajesh K Agarwal, learned Superintendent (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perusal of the records. We find that, the lower authorities have confirmed the demand only on the basis of Kolkata High Court ju....

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....ld that where the freight is included in the assessable value, on which excise duty was discharged, fright was born by the supplier of the goods, the Cenvat credit on such output transportation is admissible. The said judgments of this Tribunal were upheld by the Hon'ble Gujarat High Court which was report at M/s. Ultratech Cement Ltd. -2020 (3) TMI 1206- GUJARAT HIGH COURT. 4.1 As per the abov....