https://www.taxtmi.com/caselaws?id=371777 The Tribunal ruled that the appellant, as a principal manufacturer, was not eligible for service tax credit on transportation services for inputs and final products since they did not engage in manufacturing activities or pay excise duty. The Tribunal emphasized that the appellant did not meet the criteria under the Cenvat credit rules. The Tribunal acknowledged a partial merit in the appellant's argument regarding duty evasion intention for certain components, limiting the demand period. The Tribunal upheld the demand and interest but waived penalties due to the interpretational nature of the issue and the appellant's genuine belief in credit eligibility. en-us Tue, 04 Dec 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371777 The Tribunal ruled that the appellant, as a principal manufacturer, was not eligible for service tax credit on transportation services for inputs and final products since they did not engage in manufacturing activities or pay excise duty. The Tribunal emphasized that the appellant did not meet the criteria under the Cenvat credit rules. The Tribunal acknowledged a partial merit in the appellant's argument regarding duty evasion intention for certain components, limiting the demand period. The Tribunal upheld the demand and interest but waived penalties due to the interpretational nature of the issue and the appellant's genuine belief in credit eligibility. Case-Laws Central Excise Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371777