https://www.taxtmi.com/caselaws?id=218058 The Appellate Tribunal CESTAT, Mumbai held that availing Cenvat Credit on input services distributed to various units beyond the place of removal for transportation to customers was not permissible. The Tribunal also ruled that availing Cenvat Credit on Goods Transport Agency services beyond the place of removal was not within the scope of input service as defined in the rules. Regarding the requirement of pre-deposit, the majority decision granted a 100% waiver, leading to the waiver of the demands and staying the recovery during the appeal's pendency. en-us Thu, 12 Jan 2012 00:00:00 +0530 Wed, 30 Apr 2014 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218058 The Appellate Tribunal CESTAT, Mumbai held that availing Cenvat Credit on input services distributed to various units beyond the place of removal for transportation to customers was not permissible. The Tribunal also ruled that availing Cenvat Credit on Goods Transport Agency services beyond the place of removal was not within the scope of input service as defined in the rules. Regarding the requirement of pre-deposit, the majority decision granted a 100% waiver, leading to the waiver of the demands and staying the recovery during the appeal's pendency. Case-Laws Central Excise Thu, 12 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218058