https://www.taxtmi.com/caselaws?id=246750 The Tribunal held that for the period prior to 1/3/08, courier services used for dispatching goods from the place of removal were eligible for Cenvat credit based on the precedent set by ABB Ltd. vs. CCE & ST, Bangalore. The Tribunal also ruled that the extended period of limitation was not applicable due to conflicting judicial opinions regarding the eligibility of Cenvat credit for outward transportation services, leading to a partial remand for quantification within the normal limitation period. The imposition of penalty was deemed unjustified as there was no evidence of suppression or malafide intent by the appellant. en-us Fri, 14 Mar 2014 00:00:00 +0530 Mon, 21 Apr 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246750 The Tribunal held that for the period prior to 1/3/08, courier services used for dispatching goods from the place of removal were eligible for Cenvat credit based on the precedent set by ABB Ltd. vs. CCE & ST, Bangalore. The Tribunal also ruled that the extended period of limitation was not applicable due to conflicting judicial opinions regarding the eligibility of Cenvat credit for outward transportation services, leading to a partial remand for quantification within the normal limitation period. The imposition of penalty was deemed unjustified as there was no evidence of suppression or malafide intent by the appellant. Case-Laws Central Excise Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246750