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    <title>2020 (11) TMI 893 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals regarding the denial of CENVAT credit on sales commission and partially on outward transportation, holding that the substantial demand was barred by limitation. Penalties were also set aside due to the interpretative nature of the issues involved. The appeals were disposed of accordingly, with the operative portion of the order pronounced in open court.</description>
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      <description>The Tribunal allowed the appeals regarding the denial of CENVAT credit on sales commission and partially on outward transportation, holding that the substantial demand was barred by limitation. Penalties were also set aside due to the interpretative nature of the issues involved. The appeals were disposed of accordingly, with the operative portion of the order pronounced in open court.</description>
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