https://www.taxtmi.com/caselaws?id=4278 CESTAT, Mumbai (AT) allowed the appeal partly: input service credit was held available for services used up to the place of removal (e.g., GTA, warehousing, C/F agents, insurance, telecom, courier, security, internet) and for services attributable to clearance and sale from retail showrooms, but credit was denied for service tax on services directly attributable to trading activities totaling Rs.13,27,497. Penalty under section 11AC was set aside, but interest is payable on the confirmed demand of Rs.13,27,497. en-us Tue, 08 Jan 2008 00:00:00 +0530 Fri, 12 Sep 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4278 CESTAT, Mumbai (AT) allowed the appeal partly: input service credit was held available for services used up to the place of removal (e.g., GTA, warehousing, C/F agents, insurance, telecom, courier, security, internet) and for services attributable to clearance and sale from retail showrooms, but credit was denied for service tax on services directly attributable to trading activities totaling Rs.13,27,497. Penalty under section 11AC was set aside, but interest is payable on the confirmed demand of Rs.13,27,497. Case-Laws Service Tax Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4278