Commissioner Of Central Excise, ... vs Ultratech Cement Ltd on 1 May, 2015
7. In view of the above, I do not find any merits in the impugned
order, so far as it allowed the CENVAT benefit on GTA service to the
respondent. However, considering the fact that the issue involved in
the present case was highly contentious and was finally resolved as
per the judgement of Hon'ble Supreme Court, in the case of Ultratech
Cement Ltd. (supra), I am of the view that penalty cannot be imposed
on the appellant, as prayed for by Revenue in the grounds of appeal.
Accordingly, Revenue's appeal is allowed to the extent of denial of
CENVAT benefit on the GTA service availed by the respondent.