https://www.taxtmi.com/caselaws?id=402047 The Tribunal held that the appellant was entitled to Cenvat credit for services rendered "upto the place of removal" in relation to manufacturing and clearance of goods for export. It was determined that the services met the criteria of being directly or indirectly used in the manufacturing process. Additionally, the demand for Cenvat credit disallowance was found to be time-barred due to the absence of willful suppression or intent to evade duty. As a result, the Tribunal set aside the impugned order and allowed the appeal. en-us Wed, 14 Oct 2020 00:00:00 +0530 Wed, 23 Dec 2020 15:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402047 The Tribunal held that the appellant was entitled to Cenvat credit for services rendered "upto the place of removal" in relation to manufacturing and clearance of goods for export. It was determined that the services met the criteria of being directly or indirectly used in the manufacturing process. Additionally, the demand for Cenvat credit disallowance was found to be time-barred due to the absence of willful suppression or intent to evade duty. As a result, the Tribunal set aside the impugned order and allowed the appeal. Case-Laws Central Excise Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402047