https://www.taxtmi.com/caselaws?id=271029 The Tribunal set aside the demand for technology transfer fee and excess CENVAT credit utilization, finding them unsustainable. The demand for R&D cess was deemed time-barred due to the non-invocable extended period. The appellant's deduction of R&D cess from brand fee service tax was disallowed, upholding the demand. en-us Thu, 03 Dec 2015 00:00:00 +0530 Thu, 21 Jan 2016 23:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271029 The Tribunal set aside the demand for technology transfer fee and excess CENVAT credit utilization, finding them unsustainable. The demand for R&D cess was deemed time-barred due to the non-invocable extended period. The appellant's deduction of R&D cess from brand fee service tax was disallowed, upholding the demand. Case-Laws Service Tax Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271029