https://www.taxtmi.com/caselaws?id=266704 The Tribunal granted the Applicant's request for a waiver of pre-deposit of cenvat credit and penalty totaling Rs. 62.27 lakhs. The dispute centered on the interpretation of "place of removal" under the Cenvat Credit Rules, 2004, concerning services availed in the Port area for exporting goods. The Tribunal, relying on the decision in Honest Bio-vet Pvt. Ltd. case, determined that the load Port should be considered the place of removal for exports, supporting the Applicant's argument. As a result, the Tribunal waived the pre-deposit requirement, allowing recovery to be stayed during the appeal process, providing relief to the Applicant. en-us Wed, 19 Aug 2015 00:00:00 +0530 Thu, 22 Oct 2015 21:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266704 The Tribunal granted the Applicant's request for a waiver of pre-deposit of cenvat credit and penalty totaling Rs. 62.27 lakhs. The dispute centered on the interpretation of "place of removal" under the Cenvat Credit Rules, 2004, concerning services availed in the Port area for exporting goods. The Tribunal, relying on the decision in Honest Bio-vet Pvt. Ltd. case, determined that the load Port should be considered the place of removal for exports, supporting the Applicant's argument. As a result, the Tribunal waived the pre-deposit requirement, allowing recovery to be stayed during the appeal process, providing relief to the Applicant. Case-Laws Central Excise Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266704