https://www.taxtmi.com/caselaws?id=366829 The Tribunal upheld the rejection of Cenvat credit on service tax for outwards transportation, citing a Supreme Court decision. It found the extension of the limitation period unjustified, as previous Tribunal decisions allowed such credit and the demand was time-barred. The imposition of a penalty was deemed unwarranted due to the absence of mala fide intentions by the assessee. As a result, the penalty was set aside, and the Tribunal ruled that only the amount falling within the limitation period was payable by the appellant. en-us Fri, 07 Sep 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366829 The Tribunal upheld the rejection of Cenvat credit on service tax for outwards transportation, citing a Supreme Court decision. It found the extension of the limitation period unjustified, as previous Tribunal decisions allowed such credit and the demand was time-barred. The imposition of a penalty was deemed unwarranted due to the absence of mala fide intentions by the assessee. As a result, the penalty was set aside, and the Tribunal ruled that only the amount falling within the limitation period was payable by the appellant. Case-Laws Central Excise Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366829