https://www.taxtmi.com/caselaws?id=207258 For the period before 1.4.2008, goods transport agency service used for outward transportation of bagasse was treated as an input service for CENVAT credit purposes. On that legal position, service tax credit on the outward transportation of the sugar by-product was admissible, so the associated demand for service tax and interest could not be sustained. The connected penalty also failed, as it depended on the same inadmissibility finding. The issue was decided in favour of the assessee, with credit held allowable for the relevant period. en-us Fri, 23 Sep 2011 00:00:00 +0530 Tue, 06 Dec 2011 21:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207258 For the period before 1.4.2008, goods transport agency service used for outward transportation of bagasse was treated as an input service for CENVAT credit purposes. On that legal position, service tax credit on the outward transportation of the sugar by-product was admissible, so the associated demand for service tax and interest could not be sustained. The connected penalty also failed, as it depended on the same inadmissibility finding. The issue was decided in favour of the assessee, with credit held allowable for the relevant period. Case-Laws Service Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207258