https://www.taxtmi.com/caselaws?id=394291 The Tribunal remanded the case regarding eligibility of cenvat credit on service tax paid for Goods Transport Agency Services and determination of the place of removal for excise duty purposes. The Commissioner upheld the demand and interest but set aside penalties. The Tribunal decided to remand the case back to the adjudicating authority to determine the place of removal based on documents provided by the appellant, allowing for a potential credit of service tax paid on freight charges up to the buyer's premises if certain conditions are met. The impugned order was set aside, and the appeals were remanded for fresh consideration. en-us Fri, 21 Feb 2020 00:00:00 +0530 Tue, 07 Apr 2020 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394291 The Tribunal remanded the case regarding eligibility of cenvat credit on service tax paid for Goods Transport Agency Services and determination of the place of removal for excise duty purposes. The Commissioner upheld the demand and interest but set aside penalties. The Tribunal decided to remand the case back to the adjudicating authority to determine the place of removal based on documents provided by the appellant, allowing for a potential credit of service tax paid on freight charges up to the buyer's premises if certain conditions are met. The impugned order was set aside, and the appeals were remanded for fresh consideration. Case-Laws Central Excise Fri, 21 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394291