https://www.taxtmi.com/caselaws?id=148562 The appellant, engaged in manufacturing excisable goods, availed Cenvat credit for service tax paid on GTA for transportation. The lower authority disallowed credit for transportation of finished goods and imposed penalties. The appellant demonstrated delivery to customers and fulfilled conditions, concluding entitlement to Cenvat credit. Penalties and interest were deemed unjustified due to the interpretational nature of the issue, with the appellant's responsibility for goods delivery supporting their position. The appeal was allowed by setting aside the penalties and interest imposed. en-us Mon, 15 Mar 2010 00:00:00 +0530 Tue, 30 Apr 2013 13:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148562 The appellant, engaged in manufacturing excisable goods, availed Cenvat credit for service tax paid on GTA for transportation. The lower authority disallowed credit for transportation of finished goods and imposed penalties. The appellant demonstrated delivery to customers and fulfilled conditions, concluding entitlement to Cenvat credit. Penalties and interest were deemed unjustified due to the interpretational nature of the issue, with the appellant's responsibility for goods delivery supporting their position. The appeal was allowed by setting aside the penalties and interest imposed. Case-Laws Service Tax Mon, 15 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148562