https://www.taxtmi.com/caselaws?id=399464 The Tribunal allowed the appeal, holding that services availed at Kandla Port are eligible for Cenvat Credit as they fall within the scope of "upto the place of removal." The decision of the Commissioner disallowing credit for services post-April 2008 was set aside, granting the appellant consequential benefits. It was emphasized that the port serves as the place of removal for export goods, making services availed there eligible for credit. Penalties and interest were deemed inapplicable in this case. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 27 May 2021 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399464 The Tribunal allowed the appeal, holding that services availed at Kandla Port are eligible for Cenvat Credit as they fall within the scope of "upto the place of removal." The decision of the Commissioner disallowing credit for services post-April 2008 was set aside, granting the appellant consequential benefits. It was emphasized that the port serves as the place of removal for export goods, making services availed there eligible for credit. Penalties and interest were deemed inapplicable in this case. Case-Laws Central Excise Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399464