https://www.taxtmi.com/caselaws?id=251918 The Tribunal allowed the appeal, setting aside the denial of credit of Service Tax on common services to the appellant. The Tribunal emphasized that the merger between the appellant and another company had occurred before the proceedings, and the credit had been transferred as per Cenvat Credit Rules, 2004. It was deemed unfair and legally incorrect to deny the credit post-merger, especially considering the legitimate use of credit by the appellant. Consequently, the Tribunal granted consequential relief to the appellant, overturning the original denial of credit. en-us Thu, 08 Aug 2013 00:00:00 +0530 Sat, 04 Oct 2014 08:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251918 The Tribunal allowed the appeal, setting aside the denial of credit of Service Tax on common services to the appellant. The Tribunal emphasized that the merger between the appellant and another company had occurred before the proceedings, and the credit had been transferred as per Cenvat Credit Rules, 2004. It was deemed unfair and legally incorrect to deny the credit post-merger, especially considering the legitimate use of credit by the appellant. Consequently, the Tribunal granted consequential relief to the appellant, overturning the original denial of credit. Case-Laws Central Excise Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251918