https://www.taxtmi.com/caselaws?id=389754 The Tribunal allowed the appeal, setting aside the order of the Commissioner of Central Excise (Appeals) that confirmed duty demand, penalty, and interest on the refusal to accept Cenvat Credit for outward GTA services. The rejection was deemed unjustified as the tax paid on outward transportation of final products was held admissible during the relevant period, supported by case law and the definition of "input service" under Rule 2(l) of CCR 2004. The Tribunal emphasized the need for a fair and just decision based on the specific circumstances and evidence available. en-us Mon, 11 Nov 2019 00:00:00 +0530 Tue, 17 Dec 2019 11:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389754 The Tribunal allowed the appeal, setting aside the order of the Commissioner of Central Excise (Appeals) that confirmed duty demand, penalty, and interest on the refusal to accept Cenvat Credit for outward GTA services. The rejection was deemed unjustified as the tax paid on outward transportation of final products was held admissible during the relevant period, supported by case law and the definition of "input service" under Rule 2(l) of CCR 2004. The Tribunal emphasized the need for a fair and just decision based on the specific circumstances and evidence available. Case-Laws Central Excise Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389754