TMI Blog2018 (2) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... to the amendment in the year 2008, in the definition of input in Rule 2(l) of CCR, Cenvat Credit was available on the outward transportation, wherein the place of removal was the factory gate. The SCN have been issued for the period January, 2005 to August, 2006 on 19 October, 2007 which is clearly beyond 12 months from 10 September, 2006 (date of filing return) - The SCN issued invoking the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the freight/transportation of the said goods, claiming it as input service credit. 2. The case of Revenue, as per the show cause notice dated 19 October, 2007 is that the appellant have sold the goods at factory gate, the place of removal was the factory, hence the outward transportation of the goods was not an input service as defined in Rule 2(l) of the CCR, 2004. According to the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commissioner further held with respect to penalty that the issue involved is more in the nature of interpretation of law and there appears to be no mala fide on the part of the appellant. Accordingly, he held that penalty imposed under Section 78 is not maintainable and was pleased to set aside the same. 5. Heard the parties. 6. Having considered the rival contentions, I find that the is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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