https://www.taxtmi.com/caselaws?id=217003 The appellate tribunal ruled in favor of the respondent, allowing CENVAT credit on input services related to their authorized service station and business auxiliary services. The judgment clarified the eligibility of specific services, disallowing credit on advertisement charges and hotel expenses due to the respondent's agreement. The tribunal found no justification for penalty imposition on the disallowed services and upheld the demand within the normal limitation period. en-us Fri, 27 Jan 2012 00:00:00 +0530 Tue, 22 Jan 2013 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217003 The appellate tribunal ruled in favor of the respondent, allowing CENVAT credit on input services related to their authorized service station and business auxiliary services. The judgment clarified the eligibility of specific services, disallowing credit on advertisement charges and hotel expenses due to the respondent's agreement. The tribunal found no justification for penalty imposition on the disallowed services and upheld the demand within the normal limitation period. Case-Laws Service Tax Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217003