https://www.taxtmi.com/caselaws?id=786369 Denial of CENVAT credit on GTA services cannot rest solely on the amendment withdrawing reverse charge utilisation; where the service remains an "input service" under Rule 2(l) credit may be availed. Abatement restrictions apply to the GTA provider not the recipient. Admissibility hinges on contractual place of removal (FOR destination clauses, risk transfer) and is remanded for limited factual verification. Extended limitation under the proviso to Section 11A(4) is held inapplicable where facts were within departmental knowledge; consequentially, enhanced penalty is set aside and any penalty on re adjudication is confined to the ordinary penalty, with interest and utilisation to be re determined. en-us Thu, 05 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786369 Denial of CENVAT credit on GTA services cannot rest solely on the amendment withdrawing reverse charge utilisation; where the service remains an "input service" under Rule 2(l) credit may be availed. Abatement restrictions apply to the GTA provider not the recipient. Admissibility hinges on contractual place of removal (FOR destination clauses, risk transfer) and is remanded for limited factual verification. Extended limitation under the proviso to Section 11A(4) is held inapplicable where facts were within departmental knowledge; consequentially, enhanced penalty is set aside and any penalty on re adjudication is confined to the ordinary penalty, with interest and utilisation to be re determined. Case-Laws Central Excise Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786369