https://www.taxtmi.com/caselaws?id=172833 The Tribunal allowed the appeal, overturning the Commissioner's order confirming duty demand and penalty imposition on the appellant. Relying on a High Court judgment in a similar case, it was established that the services in dispute fell within the definition of 'input service' under the CENVAT Credit Rules. Consequently, the demand and penalty were deemed unjustified, leading to their dismissal. The Tribunal emphasized the necessity to vacate the penalty in line with the decision on the demand, ultimately ruling in favor of the appellant. en-us Fri, 21 May 2010 00:00:00 +0530 Tue, 29 May 2018 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172833 The Tribunal allowed the appeal, overturning the Commissioner's order confirming duty demand and penalty imposition on the appellant. Relying on a High Court judgment in a similar case, it was established that the services in dispute fell within the definition of 'input service' under the CENVAT Credit Rules. Consequently, the demand and penalty were deemed unjustified, leading to their dismissal. The Tribunal emphasized the necessity to vacate the penalty in line with the decision on the demand, ultimately ruling in favor of the appellant. Case-Laws Service Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172833