https://www.taxtmi.com/caselaws?id=396447 The tribunal held that the appellant was entitled to Cenvat Credit for Outward Freight Charges as the refund for the same had been granted previously and no suppression of facts was found. The demand was considered time-barred due to diligent filing of returns and absence of suppression of facts. Consequently, the tribunal set aside the impugned order, allowing the appeal with consequential reliefs. The tribunal emphasized consistency in granting refunds and Cenvat Credit, especially when the admissibility of Input Service had been settled through the refund process. en-us Fri, 03 Jul 2020 00:00:00 +0530 Mon, 06 Jul 2020 12:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396447 The tribunal held that the appellant was entitled to Cenvat Credit for Outward Freight Charges as the refund for the same had been granted previously and no suppression of facts was found. The demand was considered time-barred due to diligent filing of returns and absence of suppression of facts. Consequently, the tribunal set aside the impugned order, allowing the appeal with consequential reliefs. The tribunal emphasized consistency in granting refunds and Cenvat Credit, especially when the admissibility of Input Service had been settled through the refund process. Case-Laws Central Excise Fri, 03 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396447