https://www.taxtmi.com/caselaws?id=1498 The Tribunal upheld the denial of Cenvat credit on Service Tax paid on outward transportation, ruling that such transportation beyond the factory gate does not qualify as 'input service.' The penalties imposed for availing ineligible Cenvat credit were set aside, as there was no evidence of mala fide intent. The Commissioner (Appeals) order allowing the credit on outward transportation was overturned, and the penalties on the respondent were removed. The decision partially favored the appellant by confirming the denial of Cenvat credit but relieving them of penalties. en-us Thu, 26 Apr 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1498 The Tribunal upheld the denial of Cenvat credit on Service Tax paid on outward transportation, ruling that such transportation beyond the factory gate does not qualify as 'input service.' The penalties imposed for availing ineligible Cenvat credit were set aside, as there was no evidence of mala fide intent. The Commissioner (Appeals) order allowing the credit on outward transportation was overturned, and the penalties on the respondent were removed. The decision partially favored the appellant by confirming the denial of Cenvat credit but relieving them of penalties. Case-Laws Service Tax Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1498