https://www.taxtmi.com/caselaws?id=221213 The Appellate Tribunal CESTAT Kolkata ruled in favor of the appellant in an application for waiver of predeposit of cenvat credit and penalty. The case centered on the eligibility of cenvat credit on input services used in manufacturing Sharon branded plywood. The Tribunal found that the appellant utilized the input services in the manufacture of Sharon branded plywood, aligning with the definition of input services under the Cenvat Credit Rules, 2004. The Commissioner (Appeals) was deemed to have erred in not considering the correct interpretation of input services, leading to the appeal being allowed and any consequential relief to be granted as per the law. en-us Wed, 16 Jan 2013 00:00:00 +0530 Thu, 22 Aug 2013 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221213 The Appellate Tribunal CESTAT Kolkata ruled in favor of the appellant in an application for waiver of predeposit of cenvat credit and penalty. The case centered on the eligibility of cenvat credit on input services used in manufacturing Sharon branded plywood. The Tribunal found that the appellant utilized the input services in the manufacture of Sharon branded plywood, aligning with the definition of input services under the Cenvat Credit Rules, 2004. The Commissioner (Appeals) was deemed to have erred in not considering the correct interpretation of input services, leading to the appeal being allowed and any consequential relief to be granted as per the law. Case-Laws Central Excise Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221213