https://www.taxtmi.com/caselaws?id=258152 The Tribunal ruled in favor of the appellant in all issues. They found that the repair and maintenance services, IPR service for the brand name 'Electrolux,' and advertisement services for the brand name 'Kelvinator' were exclusively used for the Shajahanpur unit, making the appellant eligible for Cenvat credit totaling approximately Rs. 7.64 Crores. Additionally, the Tribunal waived the demand, interest, and penalty imposed by the Commissioner, allowing a stay on recovery during the appeal process. en-us Tue, 13 Jan 2015 00:00:00 +0530 Wed, 01 Apr 2015 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258152 The Tribunal ruled in favor of the appellant in all issues. They found that the repair and maintenance services, IPR service for the brand name 'Electrolux,' and advertisement services for the brand name 'Kelvinator' were exclusively used for the Shajahanpur unit, making the appellant eligible for Cenvat credit totaling approximately Rs. 7.64 Crores. Additionally, the Tribunal waived the demand, interest, and penalty imposed by the Commissioner, allowing a stay on recovery during the appeal process. Case-Laws Central Excise Tue, 13 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258152