https://www.taxtmi.com/caselaws?id=215945 The Tribunal ruled against the appellant in the case concerning the eligibility of Cenvat credit on outward transportation of cement and clinker. The appellant's contention that the transportation service should be treated as an input service was rejected. The Tribunal held that the transportation service in question did not qualify as an input service, directing the appellant to deposit the disputed Cenvat credit amount while waiving the requirement of pre-deposit of interest and penalty upon compliance. The stay application was disposed of, emphasizing the need to establish a prima facie case for the waiver of demands in similar cases. en-us Tue, 10 Jul 2012 00:00:00 +0530 Sat, 01 Jun 2013 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215945 The Tribunal ruled against the appellant in the case concerning the eligibility of Cenvat credit on outward transportation of cement and clinker. The appellant's contention that the transportation service should be treated as an input service was rejected. The Tribunal held that the transportation service in question did not qualify as an input service, directing the appellant to deposit the disputed Cenvat credit amount while waiving the requirement of pre-deposit of interest and penalty upon compliance. The stay application was disposed of, emphasizing the need to establish a prima facie case for the waiver of demands in similar cases. Case-Laws Central Excise Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215945