https://www.taxtmi.com/caselaws?id=121571 The Tribunal upheld the denial of Cenvat credit on Service Tax paid on outward transportation beyond the place of removal, following the interpretation that 'input service' only covers transportation up to the place of removal. The penalties imposed under Rule 15(3) of the Cenvat Credit Rules were set aside due to the absence of mala fide intention, aligning with previous decisions. The order of the Commissioner (Appeals) allowing Cenvat credit on outward transportation was overturned, and recovery of the credit with interest was ordered, without penalties. en-us Thu, 26 Apr 2007 00:00:00 +0530 Tue, 31 Jul 2012 17:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121571 The Tribunal upheld the denial of Cenvat credit on Service Tax paid on outward transportation beyond the place of removal, following the interpretation that 'input service' only covers transportation up to the place of removal. The penalties imposed under Rule 15(3) of the Cenvat Credit Rules were set aside due to the absence of mala fide intention, aligning with previous decisions. The order of the Commissioner (Appeals) allowing Cenvat credit on outward transportation was overturned, and recovery of the credit with interest was ordered, without penalties. Case-Laws Service Tax Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121571