https://www.taxtmi.com/caselaws?id=253609 The High Court remitted the case back to the Tribunal for further evaluation regarding the eligibility of Intellectual Property Rights services for input service credit. The Tribunal needs to re-examine whether these services meet the criteria under Rule 2(l) of the Cenvat Credit Rules, 2004, considering the unique circumstances of the case where commercial production had not yet begun. The appeal was concluded without any cost orders. en-us Wed, 07 Nov 2012 00:00:00 +0530 Fri, 28 Nov 2014 21:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253609 The High Court remitted the case back to the Tribunal for further evaluation regarding the eligibility of Intellectual Property Rights services for input service credit. The Tribunal needs to re-examine whether these services meet the criteria under Rule 2(l) of the Cenvat Credit Rules, 2004, considering the unique circumstances of the case where commercial production had not yet begun. The appeal was concluded without any cost orders. Case-Laws Service Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253609