https://www.taxtmi.com/caselaws?id=205829 The Tribunal ruled in favor of the appellants, finding that the service of sales promotion constituted an input service under Rule 2(l) of the Cenvat Credit Rules 2004. The demand for irregularly availed cenvat credit and penalty under Section 11AC of the Central Excise Act was deemed unjustified and barred by limitation. The Tribunal granted a complete waiver of pre-deposit and stayed the recovery of dues, emphasizing the nexus between the services provided and the manufacturing process. en-us Mon, 20 Dec 2010 00:00:00 +0530 Wed, 07 Sep 2011 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205829 The Tribunal ruled in favor of the appellants, finding that the service of sales promotion constituted an input service under Rule 2(l) of the Cenvat Credit Rules 2004. The demand for irregularly availed cenvat credit and penalty under Section 11AC of the Central Excise Act was deemed unjustified and barred by limitation. The Tribunal granted a complete waiver of pre-deposit and stayed the recovery of dues, emphasizing the nexus between the services provided and the manufacturing process. Case-Laws Service Tax Mon, 20 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205829