https://www.taxtmi.com/caselaws?id=245639 Cenvat credit on service tax paid for GTA transport of goods to depots, dealers and consignment agents was treated as prima facie allowable, because the dispute was covered by the Larger Bench ruling in ABB Ltd. and the related circular recognising depots and consignment-agent premises as places of removal. On that basis, the demand did not justify pre-deposit, and unconditional stay was granted on the credit issue. The limitation objection also supported interim relief, since a similar demand against another unit had already been set aside and a major part of the demand was stated to be time-barred. en-us Thu, 17 Jan 2013 00:00:00 +0530 Fri, 04 Apr 2014 10:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245639 Cenvat credit on service tax paid for GTA transport of goods to depots, dealers and consignment agents was treated as prima facie allowable, because the dispute was covered by the Larger Bench ruling in ABB Ltd. and the related circular recognising depots and consignment-agent premises as places of removal. On that basis, the demand did not justify pre-deposit, and unconditional stay was granted on the credit issue. The limitation objection also supported interim relief, since a similar demand against another unit had already been set aside and a major part of the demand was stated to be time-barred. Case-Laws Central Excise Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245639