https://www.taxtmi.com/caselaws?id=277665 The Tribunal partly allowed the appeals, setting aside penalties imposed on the appellants for irregular credit of service tax on outward freight. The decision was based on the interpretation that transportation charges up to the place of removal are included in the definition of input service. Due to a bona fide belief held by the appellants regarding the availability of Cenvat credit on outward transportation, the extended period of limitation was not applicable, leading to the setting aside of penalties under Rule 15(3) of the Cenvat Credit Rules, 2004. en-us Sun, 21 May 2017 00:00:00 +0530 Mon, 17 Dec 2018 06:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277665 The Tribunal partly allowed the appeals, setting aside penalties imposed on the appellants for irregular credit of service tax on outward freight. The decision was based on the interpretation that transportation charges up to the place of removal are included in the definition of input service. Due to a bona fide belief held by the appellants regarding the availability of Cenvat credit on outward transportation, the extended period of limitation was not applicable, leading to the setting aside of penalties under Rule 15(3) of the Cenvat Credit Rules, 2004. Case-Laws Service Tax Sun, 21 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277665