https://www.taxtmi.com/caselaws?id=360039 The Tribunal set aside the order denying CENVAT credit on service tax paid on inward freight. It held that premature availing of credit should not be a reason for denial, as it was only for claiming a refund and not utilized for payment. The Tribunal found the demands for reversal of CENVAT credit unjustified on merits and limitation grounds, as the show cause notice was time-barred. Consequently, the penalty was deemed unnecessary, and the appeal was disposed of in favor of the appellant. en-us Tue, 20 Feb 2018 00:00:00 +0530 Wed, 09 May 2018 06:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360039 The Tribunal set aside the order denying CENVAT credit on service tax paid on inward freight. It held that premature availing of credit should not be a reason for denial, as it was only for claiming a refund and not utilized for payment. The Tribunal found the demands for reversal of CENVAT credit unjustified on merits and limitation grounds, as the show cause notice was time-barred. Consequently, the penalty was deemed unnecessary, and the appeal was disposed of in favor of the appellant. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360039