https://www.taxtmi.com/caselaws?id=384336 CENVAT credit was admissible on services used at depots and branches because they supported receipt of orders, storage and sale of goods, and on GTA and transit insurance for movement from factory to depot because the depot was the place of removal. Clearing and forwarding services were treated as connected with procurement of inputs and export of finished goods, while intellectual property rights services were found directly linked to manufacture of the final products. The disallowance was set aside. Penalty for credit on outward GTA services up to customers' premises was not sustainable because the assessee had reversed the credit with interest and the dispute was interpretational, leaving no basis for wilful suppression or intent to evade. en-us Fri, 09 Aug 2019 00:00:00 +0530 Mon, 12 Aug 2019 07:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384336 CENVAT credit was admissible on services used at depots and branches because they supported receipt of orders, storage and sale of goods, and on GTA and transit insurance for movement from factory to depot because the depot was the place of removal. Clearing and forwarding services were treated as connected with procurement of inputs and export of finished goods, while intellectual property rights services were found directly linked to manufacture of the final products. The disallowance was set aside. Penalty for credit on outward GTA services up to customers' premises was not sustainable because the assessee had reversed the credit with interest and the dispute was interpretational, leaving no basis for wilful suppression or intent to evade. Case-Laws Central Excise Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384336