https://www.taxtmi.com/caselaws?id=285771 The Supreme Court set aside the Tribunal's judgment disallowing CENVAT Credit on service tax paid on outward freight as 'Input Service', citing improper analysis by the High Court. The Court referred to the amended definition of 'input service' and directed the Tribunal to reconsider penalties, while confirming the disallowance and interest. The matter was remanded for fresh consideration, emphasizing the need for a comprehensive evaluation of facts. The decision stressed the importance of fair adjudication, leaving all contentions open and disposing of the appeals without costs. en-us Tue, 19 Nov 2019 00:00:00 +0530 Wed, 25 Mar 2020 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285771 The Supreme Court set aside the Tribunal's judgment disallowing CENVAT Credit on service tax paid on outward freight as 'Input Service', citing improper analysis by the High Court. The Court referred to the amended definition of 'input service' and directed the Tribunal to reconsider penalties, while confirming the disallowance and interest. The matter was remanded for fresh consideration, emphasizing the need for a comprehensive evaluation of facts. The decision stressed the importance of fair adjudication, leaving all contentions open and disposing of the appeals without costs. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285771