https://www.taxtmi.com/caselaws?id=221907 The High Court held that the appellant (ONGC) was entitled to CENVAT credit on input services used in the manufacture of dutiable final products, contrary to the Tribunal's ruling. The Court emphasized adherence to Rule 6 of the CENVAT Credit Rules, allowing credit only for input services used in the production of dutiable goods. The case was remanded to the Tribunal for consideration of the admissibility of credit for services received before registration as an Input Service Distributor. The penalty imposed on ONGC was deemed unjustified and the appeal was disposed of with no costs awarded. en-us Fri, 01 Mar 2013 00:00:00 +0530 Thu, 14 Nov 2013 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221907 The High Court held that the appellant (ONGC) was entitled to CENVAT credit on input services used in the manufacture of dutiable final products, contrary to the Tribunal's ruling. The Court emphasized adherence to Rule 6 of the CENVAT Credit Rules, allowing credit only for input services used in the production of dutiable goods. The case was remanded to the Tribunal for consideration of the admissibility of credit for services received before registration as an Input Service Distributor. The penalty imposed on ONGC was deemed unjustified and the appeal was disposed of with no costs awarded. Case-Laws Service Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221907