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    <title>2007 (4) TMI 3 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that Service Tax paid on transportation of finished goods from the factory to the customer&#039;s premises does not qualify for Cenvat credit. However, penalties imposed for availing ineligible credit were set aside based on lack of mala fide intention and precedent from similar cases. The Commissioner&#039;s decision denying Cenvat credit was overturned, and the original order requiring payment of interest was reinstated. Both appeals were partly allowed.</description>
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    <pubDate>Thu, 26 Apr 2007 00:00:00 +0530</pubDate>
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      <title>2007 (4) TMI 3 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=1165</link>
      <description>The Tribunal held that Service Tax paid on transportation of finished goods from the factory to the customer&#039;s premises does not qualify for Cenvat credit. However, penalties imposed for availing ineligible credit were set aside based on lack of mala fide intention and precedent from similar cases. The Commissioner&#039;s decision denying Cenvat credit was overturned, and the original order requiring payment of interest was reinstated. Both appeals were partly allowed.</description>
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      <pubDate>Thu, 26 Apr 2007 00:00:00 +0530</pubDate>
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