https://www.taxtmi.com/caselaws?id=768062 CESTAT Hyderabad allowed the appeal on limitation grounds while upholding the merit of the demand. The appellant claimed Cenvat credit on goods transport service for outward transportation of cement from depot to buyer's premises on FOR basis. The Authority found that for Rs. 3,44,228/-, the appellant failed to produce sufficient documents proving ex-depot sales were on FOR basis, making the credit claim unsustainable. However, the show cause notice failed to establish grounds for invoking extended limitation period. Therefore, while the demand was meritorious, it was time-barred by limitation, resulting in appeal being allowed and demand/penalty being set aside. en-us Fri, 28 Mar 2025 00:00:00 +0530 Mon, 31 Mar 2025 08:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768062 CESTAT Hyderabad allowed the appeal on limitation grounds while upholding the merit of the demand. The appellant claimed Cenvat credit on goods transport service for outward transportation of cement from depot to buyer's premises on FOR basis. The Authority found that for Rs. 3,44,228/-, the appellant failed to produce sufficient documents proving ex-depot sales were on FOR basis, making the credit claim unsustainable. However, the show cause notice failed to establish grounds for invoking extended limitation period. Therefore, while the demand was meritorious, it was time-barred by limitation, resulting in appeal being allowed and demand/penalty being set aside. Case-Laws Central Excise Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768062