https://www.taxtmi.com/caselaws?id=190570 The Tribunal granted the appellant unconditional waiver from pre-deposit of dues and stayed the recovery during the appeal's pendency. The appellant, a manufacturer of electric storage batteries, was entitled to Cenvat credit for Service Tax paid on outward transportation charges as they bore transportation costs up to the buyer's premises, considered the 'place of removal.' The Tribunal's interpretation favored the appellant, rejecting the department's denial of credit and imposition of penalty under Rule 14 of the Cenvat Credit Rules and Section 11A of the Central Excise Act, 1944. en-us Fri, 04 Oct 2013 00:00:00 +0530 Sat, 18 Feb 2017 18:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190570 The Tribunal granted the appellant unconditional waiver from pre-deposit of dues and stayed the recovery during the appeal's pendency. The appellant, a manufacturer of electric storage batteries, was entitled to Cenvat credit for Service Tax paid on outward transportation charges as they bore transportation costs up to the buyer's premises, considered the 'place of removal.' The Tribunal's interpretation favored the appellant, rejecting the department's denial of credit and imposition of penalty under Rule 14 of the Cenvat Credit Rules and Section 11A of the Central Excise Act, 1944. Case-Laws Service Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190570