https://www.taxtmi.com/caselaws?id=418646 The appellant, a glass manufacturer, availed CENVAT credit on service tax paid on freight for outward transportation of final products. The Tribunal held that the transport service for final product delivery cannot be considered used in relation to goods clearance from the factory. The Commissioner of Appeals and CESTAT confirmed the demand for recovery of credit, interest, and penalty. However, the High Court remanded the case for fresh consideration in light of relevant legal principles and precedents, ultimately setting aside the impugned order and remanding the case for reconsideration. en-us Thu, 10 Feb 2022 00:00:00 +0530 Thu, 17 Mar 2022 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418646 The appellant, a glass manufacturer, availed CENVAT credit on service tax paid on freight for outward transportation of final products. The Tribunal held that the transport service for final product delivery cannot be considered used in relation to goods clearance from the factory. The Commissioner of Appeals and CESTAT confirmed the demand for recovery of credit, interest, and penalty. However, the High Court remanded the case for fresh consideration in light of relevant legal principles and precedents, ultimately setting aside the impugned order and remanding the case for reconsideration. Case-Laws Central Excise Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418646