https://www.taxtmi.com/caselaws?id=376086 CENVAT credit on outward GTA services used to carry goods from the place of removal to the buyer's premises was held inadmissible after the amended input-service definition, and the Supreme Court's ruling in Ultra Tech Cement was treated as controlling despite any contrary Board circular. Credit on CHA services was treated as admissible, while credit on insurance services was denied to the extent covered by the exclusion in the amended definition. On limitation and penalty, the record did not show wilful suppression or intent to evade duty in a legally debatable area, so the extended period and penalty were set aside. en-us Wed, 27 Feb 2019 00:00:00 +0530 Sat, 02 Mar 2019 13:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376086 CENVAT credit on outward GTA services used to carry goods from the place of removal to the buyer's premises was held inadmissible after the amended input-service definition, and the Supreme Court's ruling in Ultra Tech Cement was treated as controlling despite any contrary Board circular. Credit on CHA services was treated as admissible, while credit on insurance services was denied to the extent covered by the exclusion in the amended definition. On limitation and penalty, the record did not show wilful suppression or intent to evade duty in a legally debatable area, so the extended period and penalty were set aside. Case-Laws Central Excise Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376086