https://www.taxtmi.com/caselaws?id=289150 The Tribunal allowed the appeal filed by M/s Terai Foods Pvt Ltd, overturning the disallowance of CENVAT credit on input services. The Tribunal held that the appellant was entitled to the credit, considering the retail outlet as the "place of removal." Additionally, the penalty imposed for wrong credit availment and short payment of duty was waived as the appellant promptly paid the amounts without intent to evade payment, in accordance with the Central Excise Act. The duty demand, interest, and penalties were set aside. en-us Tue, 13 Aug 2019 00:00:00 +0530 Fri, 17 Jul 2020 10:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289150 The Tribunal allowed the appeal filed by M/s Terai Foods Pvt Ltd, overturning the disallowance of CENVAT credit on input services. The Tribunal held that the appellant was entitled to the credit, considering the retail outlet as the "place of removal." Additionally, the penalty imposed for wrong credit availment and short payment of duty was waived as the appellant promptly paid the amounts without intent to evade payment, in accordance with the Central Excise Act. The duty demand, interest, and penalties were set aside. Case-Laws Central Excise Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289150