https://www.taxtmi.com/caselaws?id=450222 The Appellant's claim for Cenvat Credit on Service Tax paid for freight charges from factory to buyer's premises was initially denied by lower authorities, citing Rule 2(l) of the Cenvat Credit Rules, 2004, which limits credit to the 'place of removal'. Despite no merit found in the substantive claim due to the 'place of removal' being the factory, the Tribunal acknowledged the absence of suppression and recognized the Appellant's interpretation as bona fide. Consequently, the Appeal was allowed on the grounds of limitation, resulting in the demand being set aside and the case disposed of accordingly. en-us Mon, 26 Feb 2024 00:00:00 +0530 Fri, 01 Mar 2024 07:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450222 The Appellant's claim for Cenvat Credit on Service Tax paid for freight charges from factory to buyer's premises was initially denied by lower authorities, citing Rule 2(l) of the Cenvat Credit Rules, 2004, which limits credit to the 'place of removal'. Despite no merit found in the substantive claim due to the 'place of removal' being the factory, the Tribunal acknowledged the absence of suppression and recognized the Appellant's interpretation as bona fide. Consequently, the Appeal was allowed on the grounds of limitation, resulting in the demand being set aside and the case disposed of accordingly. Case-Laws Central Excise Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450222