https://www.taxtmi.com/caselaws?id=359729 The Tribunal held that the appellant was not eligible for input service credit on outward transportation beyond the factory gate, based on the post-amendment interpretation of 'place of removal.' The CBEC circulars cited were deemed inapplicable post-amendment, and the Supreme Court's ruling in Ultra Tech Cement Ltd. was applied directly to the case. While the demand for Cenvat credit and interest was upheld, the penalty under Section 11AC was set aside due to the appellant's bona fide belief supported by previous judgments. en-us Tue, 27 Feb 2018 00:00:00 +0530 Fri, 04 May 2018 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359729 The Tribunal held that the appellant was not eligible for input service credit on outward transportation beyond the factory gate, based on the post-amendment interpretation of 'place of removal.' The CBEC circulars cited were deemed inapplicable post-amendment, and the Supreme Court's ruling in Ultra Tech Cement Ltd. was applied directly to the case. While the demand for Cenvat credit and interest was upheld, the penalty under Section 11AC was set aside due to the appellant's bona fide belief supported by previous judgments. Case-Laws Central Excise Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359729