https://www.taxtmi.com/caselaws?id=365313 The case involved the dispute over availing Cenvat credit on Goods Transport Agency (GTA) services for outward transportation of goods. The appellant's claim was based on previous Tribunal decisions, but the Hon'ble Supreme Court's ruling in a related case clarified that such credit was not available to manufacturers. The demand notice issued beyond the statutory limitation period was contested, with the appellant's actions deemed to be in good faith due to the absence of evidence of malafide intent. Consequently, the demand raised beyond the limitation period was barred, and the penalty imposed on the appellant was set aside. en-us Wed, 11 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365313 The case involved the dispute over availing Cenvat credit on Goods Transport Agency (GTA) services for outward transportation of goods. The appellant's claim was based on previous Tribunal decisions, but the Hon'ble Supreme Court's ruling in a related case clarified that such credit was not available to manufacturers. The demand notice issued beyond the statutory limitation period was contested, with the appellant's actions deemed to be in good faith due to the absence of evidence of malafide intent. Consequently, the demand raised beyond the limitation period was barred, and the penalty imposed on the appellant was set aside. Case-Laws Central Excise Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365313