https://www.taxtmi.com/caselaws?id=201342 The judgment confirmed a demand for Service tax of Rs. 81,830 with penalties imposed due to the credit of Service tax paid on outward G.T.A. Service. The Applicants relied on legal precedents but faced a plea of limitation, arguing the demand was time-barred. The separate charges for freight and insurance were crucial, not considered part of excisable goods. The decision distinguished the case from cited precedents, emphasizing specific conditions for availing credit. The waiver of pre-deposit was denied, requiring the Applicants to deposit the Service tax within a specified period, with a stay on penalty recovery pending Appeal compliance assessment. en-us Mon, 21 Dec 2009 00:00:00 +0530 Mon, 03 Jan 2011 22:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201342 The judgment confirmed a demand for Service tax of Rs. 81,830 with penalties imposed due to the credit of Service tax paid on outward G.T.A. Service. The Applicants relied on legal precedents but faced a plea of limitation, arguing the demand was time-barred. The separate charges for freight and insurance were crucial, not considered part of excisable goods. The decision distinguished the case from cited precedents, emphasizing specific conditions for availing credit. The waiver of pre-deposit was denied, requiring the Applicants to deposit the Service tax within a specified period, with a stay on penalty recovery pending Appeal compliance assessment. Case-Laws Service Tax Mon, 21 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201342