https://www.taxtmi.com/caselaws?id=246581 The tribunal ruled against the appellant, denying CENVAT credit on the clearing & forwarding agent's service due to the transit of goods beyond the factory, aligning with the amended definition of "input service." The tribunal emphasized the significance of the amended definition and directed the appellant to pre-deposit a specified amount within six weeks to potentially waive the penalty and credit recovery, highlighting the lack of demonstrated financial hardships. The judgment underscores the need for legal accuracy and adherence to statutory provisions in tax disputes. en-us Fri, 31 Aug 2012 00:00:00 +0530 Tue, 29 Apr 2014 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246581 The tribunal ruled against the appellant, denying CENVAT credit on the clearing & forwarding agent's service due to the transit of goods beyond the factory, aligning with the amended definition of "input service." The tribunal emphasized the significance of the amended definition and directed the appellant to pre-deposit a specified amount within six weeks to potentially waive the penalty and credit recovery, highlighting the lack of demonstrated financial hardships. The judgment underscores the need for legal accuracy and adherence to statutory provisions in tax disputes. Case-Laws Central Excise Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246581