https://www.taxtmi.com/caselaws?id=756889 CESTAT Kolkata dismissed Revenue's appeal regarding CENVAT credit on port services. The case involved SCN alleging services were rendered beyond place of removal, disqualifying CENVAT credit under Rule 2(l) of CENVAT Credit Rules, 2004. Following Gujarat HC precedent in Inductotherm India case, CESTAT held cargo handling services for export purposes are essentially availed at the port of actual goods removal. The tribunal ruled the issue was interpretational, not suppression-based, making extended period invocation unjustified. SCN issued May 2013 for 2008-2012 period was time-barred. Revenue's demand for Rs. 1,14,24,881/- CENVAT credit reversal was dismissed. en-us Mon, 05 Aug 2024 00:00:00 +0530 Fri, 04 Oct 2024 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756889 CESTAT Kolkata dismissed Revenue's appeal regarding CENVAT credit on port services. The case involved SCN alleging services were rendered beyond place of removal, disqualifying CENVAT credit under Rule 2(l) of CENVAT Credit Rules, 2004. Following Gujarat HC precedent in Inductotherm India case, CESTAT held cargo handling services for export purposes are essentially availed at the port of actual goods removal. The tribunal ruled the issue was interpretational, not suppression-based, making extended period invocation unjustified. SCN issued May 2013 for 2008-2012 period was time-barred. Revenue's demand for Rs. 1,14,24,881/- CENVAT credit reversal was dismissed. Case-Laws Central Excise Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756889