https://www.taxtmi.com/caselaws?id=252381 The case involved the denial of cenvat credit for service tax and freight paid by M/s. Parle on inward and outward transportation. The court upheld the denial of credit as the place of removal was deemed to be the factory gate of the appellant, not the Depot of Parle Biscuits, in accordance with Cenvat Credit Rules. The appellant's arguments based on the Central Excise Act were rejected, emphasizing that credit cannot be claimed beyond the actual place of removal. The Tribunal's decision to deny cenvat credit was affirmed, leading to the dismissal of the appeal without costs. en-us Tue, 07 Oct 2014 00:00:00 +0530 Mon, 06 Jul 2015 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252381 The case involved the denial of cenvat credit for service tax and freight paid by M/s. Parle on inward and outward transportation. The court upheld the denial of credit as the place of removal was deemed to be the factory gate of the appellant, not the Depot of Parle Biscuits, in accordance with Cenvat Credit Rules. The appellant's arguments based on the Central Excise Act were rejected, emphasizing that credit cannot be claimed beyond the actual place of removal. The Tribunal's decision to deny cenvat credit was affirmed, leading to the dismissal of the appeal without costs. Case-Laws Central Excise Tue, 07 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252381