https://www.taxtmi.com/caselaws?id=775190 CESTAT Ahmedabad dismissed the appellant's appeal regarding CENVAT credit on service tax paid for outward freight to Goods Transport Agency. The tribunal held that post-amendment of Rule 2(l) of CENVAT Credit Rules, 2004 effective April 1, 2008, services for transportation beyond the factory gate (place of removal) do not qualify as input services. Since the appellant's goods were cleared from factory gate, freight services for transportation to customers' locations were ineligible for CENVAT credit. The tribunal found the contravention was intentional with clear intent to evade duty, justifying invocation of extended limitation period and imposition of penalty under Rule 15(2) read with Section 11AC of Central Excise Act, 1944. The Commissioner's order imposing interest and penalty was confirmed. en-us Thu, 17 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775190 CESTAT Ahmedabad dismissed the appellant's appeal regarding CENVAT credit on service tax paid for outward freight to Goods Transport Agency. The tribunal held that post-amendment of Rule 2(l) of CENVAT Credit Rules, 2004 effective April 1, 2008, services for transportation beyond the factory gate (place of removal) do not qualify as input services. Since the appellant's goods were cleared from factory gate, freight services for transportation to customers' locations were ineligible for CENVAT credit. The tribunal found the contravention was intentional with clear intent to evade duty, justifying invocation of extended limitation period and imposition of penalty under Rule 15(2) read with Section 11AC of Central Excise Act, 1944. The Commissioner's order imposing interest and penalty was confirmed. Case-Laws Central Excise Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775190