https://www.taxtmi.com/caselaws?id=405787 The tribunal ruled that the appellant was not entitled to Cenvat credit on service tax paid for outward transportation services as the freight charges were separately invoiced to customers, not included in the assessable value. The demand for the extended period was set aside due to the appellant's lack of mala fide intention to evade duty. The penalty under Cenvat Credit Rule was also waived. The appeal was partially allowed, with the remaining demand to be re-quantified by the adjudicating authority. en-us Thu, 25 Mar 2021 00:00:00 +0530 Tue, 19 Apr 2022 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405787 The tribunal ruled that the appellant was not entitled to Cenvat credit on service tax paid for outward transportation services as the freight charges were separately invoiced to customers, not included in the assessable value. The demand for the extended period was set aside due to the appellant's lack of mala fide intention to evade duty. The penalty under Cenvat Credit Rule was also waived. The appeal was partially allowed, with the remaining demand to be re-quantified by the adjudicating authority. Case-Laws Central Excise Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405787