https://www.taxtmi.com/caselaws?id=349127 The Tribunal upheld the respondent's position, emphasizing the significance of the Circular's guidance and the bonafide belief held by the appellants in claiming Cenvat Credit on outward GTA service. The decision rested on the interpretation of relevant legal provisions, Circular directives, and the absence of concrete evidence supporting the Revenue's claims of suppression or non-declaration in the ER-1 return. en-us Thu, 28 Sep 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349127 The Tribunal upheld the respondent's position, emphasizing the significance of the Circular's guidance and the bonafide belief held by the appellants in claiming Cenvat Credit on outward GTA service. The decision rested on the interpretation of relevant legal provisions, Circular directives, and the absence of concrete evidence supporting the Revenue's claims of suppression or non-declaration in the ER-1 return. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349127