https://www.taxtmi.com/caselaws?id=376225 The tribunal upheld the demand for service tax on storage and warehousing charges, as the appellant failed to pay the due service tax on goods stored before export. However, the demand for excess CENVAT credit utilization was set aside since the appellant could use the remaining credit in subsequent years. The tribunal also dropped the demands related to the 8% value of exempted services, as the appellant had reversed the entire credit on common input services. All penalties imposed on the appellant were canceled due to a lenient view taken by the tribunal. en-us Wed, 06 Feb 2019 00:00:00 +0530 Mon, 26 Aug 2019 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376225 The tribunal upheld the demand for service tax on storage and warehousing charges, as the appellant failed to pay the due service tax on goods stored before export. However, the demand for excess CENVAT credit utilization was set aside since the appellant could use the remaining credit in subsequent years. The tribunal also dropped the demands related to the 8% value of exempted services, as the appellant had reversed the entire credit on common input services. All penalties imposed on the appellant were canceled due to a lenient view taken by the tribunal. Case-Laws Service Tax Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376225