https://www.taxtmi.com/caselaws?id=372891 Cenvat credit on GTA service for outward freight from the factory to the buyer's premises was held inadmissible because, after the amendment to input service, credit is confined to services used up to the place of removal, and the Supreme Court's Ultra Tech Cement ruling controlled the issue. The fact that purchase orders included freight and delivery was to the buyer's premises did not alter that position, so the demand was sustained for the normal period. However, the extended period of limitation and penalties were not sustainable because the record showed divergent legal views and no wilful suppression or intent to evade duty; those additions were set aside. en-us Mon, 31 Dec 2018 00:00:00 +0530 Thu, 03 Jan 2019 06:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372891 Cenvat credit on GTA service for outward freight from the factory to the buyer's premises was held inadmissible because, after the amendment to input service, credit is confined to services used up to the place of removal, and the Supreme Court's Ultra Tech Cement ruling controlled the issue. The fact that purchase orders included freight and delivery was to the buyer's premises did not alter that position, so the demand was sustained for the normal period. However, the extended period of limitation and penalties were not sustainable because the record showed divergent legal views and no wilful suppression or intent to evade duty; those additions were set aside. Case-Laws Central Excise Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372891