https://www.taxtmi.com/caselaws?id=250414 The Tribunal ruled that the demand for Cenvat credit on courier services prior to 1/3/08 was not sustainable, as outward transportation services were considered "input services" under Rule 2(l) of CCR, 2004. The penalty imposed under Rule 15 of CCR, 2004 read with Section 11AC of Central Excise Act, 1944 was deemed unjustified due to the appellant's bona fide legal interpretation. The majority decision set aside the demand barred by limitation and required recalculation for the remaining period within the limitation. en-us Mon, 21 Jul 2014 00:00:00 +0530 Mon, 19 Jan 2015 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250414 The Tribunal ruled that the demand for Cenvat credit on courier services prior to 1/3/08 was not sustainable, as outward transportation services were considered "input services" under Rule 2(l) of CCR, 2004. The penalty imposed under Rule 15 of CCR, 2004 read with Section 11AC of Central Excise Act, 1944 was deemed unjustified due to the appellant's bona fide legal interpretation. The majority decision set aside the demand barred by limitation and required recalculation for the remaining period within the limitation. Case-Laws Central Excise Mon, 21 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250414