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    <title>2019 (1) TMI 45 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the disallowance of CENVAT credit on GTA services beyond the place of removal, aligning with the Ultratech Cement Ltd. judgment. It found in favor of the appellants on the extended period of limitation issue, ruling that there was no suppression of facts. Consequently, the penalties were set aside, and the demands within the normal limitation period were upheld, resulting in a favorable outcome for the appellants.</description>
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      <description>The Tribunal upheld the disallowance of CENVAT credit on GTA services beyond the place of removal, aligning with the Ultratech Cement Ltd. judgment. It found in favor of the appellants on the extended period of limitation issue, ruling that there was no suppression of facts. Consequently, the penalties were set aside, and the demands within the normal limitation period were upheld, resulting in a favorable outcome for the appellants.</description>
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