https://www.taxtmi.com/caselaws?id=76313 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax credit, interest, and penalty imposed by the Commissioner (Appeals). The Tribunal held that rule 3(5) of the Cenvat Credit Rules only requires the reversal of credit on duties of excise when inputs are removed, not on service tax credit for transportation services. The appellant's appeal was allowed based on the interpretation that the rule pertains to input goods and not input services, in line with a previous Tribunal judgment. en-us Tue, 22 Dec 2009 00:00:00 +0530 Thu, 31 Dec 2015 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76313 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax credit, interest, and penalty imposed by the Commissioner (Appeals). The Tribunal held that rule 3(5) of the Cenvat Credit Rules only requires the reversal of credit on duties of excise when inputs are removed, not on service tax credit for transportation services. The appellant's appeal was allowed based on the interpretation that the rule pertains to input goods and not input services, in line with a previous Tribunal judgment. Case-Laws Service Tax Tue, 22 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76313