2026 (6) TMI 797

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....EMBER (TECHNICAL) Mr. Vivek Sharma, Advocate for the Appellant. Mr. M. A. Jithendra, Authorized Representative (AR) for the Respondent. ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is whether the service of outward transportation form part of definition of inputs services under Rule 2(l) of CENVAT Credit Rules, 2004 and whether the demand confirmed by rejecting the inp....

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....er the impugned order dated 31.05.2018 confirmed the demand along with interest and imposed penalties against all the 3(three) Show Cause Notices. Aggrieved by impugned order, present appeal is filed.  3. When the appeal came up for hearing, Learned Counsel for the Appellant submits that Appellant is engaged in transportation of goods from factory gate /depot to customer premises on FOR de....

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....8.06.2018. Further the Tribunal in Appellant's own case, - [2024 (10) TMI-144 (CESTAT New Delhi)] and [2024 (11) TMI-122 (CESTAT New Delhi)] had followed the judgment of the Hon'ble Supreme Court and set aside such demand. 4. Learned Authorized Representative (AR) for the Revenue reiterated the finding in the impugned order.  5. Heard both sides and perused the records.  6. Sinc....