2024 (10) TMI 1738

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.... MAHAR,  MEMBER (TECHNICAL) Shri S Muthu Venkataraman, Advocate for the Appellant Shri Rajesh Nathan, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is eligible for Cenvat credit in respect of service tax paid on outward transportation of excisable goods, outdoor catering service and construc....

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.... Sanghi Industries Ltd. Vs. CCE- Kutch (Gandhidham)- 2022 (11) TMI 748- CESTA- Ahmedabad • Commissioner of Central Excise, Bangalore Vs. Flextronics Technologies (India) (P.) Ltd.- 2015 (50) GST 617 (Karnataka) • Tamil Nadu Housing Board vs. Collector of Central Excise, Madras - 1994 (74) ELT 9 (SC) 3. Shri Rajesh Nathan, Learned Assistant Commissioner (AR) appearing ....

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....r fixing the criteria for allowing credit on outward transportation. Considering the same this Tribunal in the case of Ultratech Cement and Sanghi Industries decided the matter holding that the appellant are eligible for Cenvat credit on outward transportation subject to fulfillment of certain criterions. These decisions of this Tribunals were upheld by the Hon'ble Gujarat High Court. However, the....