https://www.taxtmi.com/caselaws?id=249977 The Tribunal held that in cases of specific rate duty, the 'place of removal' for Cenvat credit purposes should be where duty is payable, typically the factory gate, not the customer's premises. Legal fictions should not extend beyond their intended scope to avoid tax system inconsistencies. The appellant's claim for waiver from pre-deposit requirements was denied, directing them to deposit a specified amount within a timeframe for compliance. The decision emphasized adherence to statutory definitions and contextual interpretation for determining Cenvat credit eligibility. en-us Thu, 27 Sep 2012 00:00:00 +0530 Tue, 29 Jul 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249977 The Tribunal held that in cases of specific rate duty, the 'place of removal' for Cenvat credit purposes should be where duty is payable, typically the factory gate, not the customer's premises. Legal fictions should not extend beyond their intended scope to avoid tax system inconsistencies. The appellant's claim for waiver from pre-deposit requirements was denied, directing them to deposit a specified amount within a timeframe for compliance. The decision emphasized adherence to statutory definitions and contextual interpretation for determining Cenvat credit eligibility. Case-Laws Service Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249977