https://www.taxtmi.com/caselaws?id=347312 The appellant challenged the denial of CENVAT credit on GTA services for outward transportation of goods to customer premises, arguing eligibility based on Circular No.97/8/2007-ST and precedent cases. Despite initially conceding service tax liability, they later contested it, claiming entitlement to CENVAT credit. The Tribunal upheld the liability concession but waived the penalty under Rule 15(1) of CCR due to confusion during the relevant period and the appellant's compliance with payment and interest obligations. en-us Mon, 17 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347312 The appellant challenged the denial of CENVAT credit on GTA services for outward transportation of goods to customer premises, arguing eligibility based on Circular No.97/8/2007-ST and precedent cases. Despite initially conceding service tax liability, they later contested it, claiming entitlement to CENVAT credit. The Tribunal upheld the liability concession but waived the penalty under Rule 15(1) of CCR due to confusion during the relevant period and the appellant's compliance with payment and interest obligations. Case-Laws Central Excise Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347312