https://www.taxtmi.com/caselaws?id=194912 The tribunal allowed the appeal, setting aside the demand, interest, and penalty imposed on the appellant for availing Cenvat Credit on Rent-a-Cab and Outdoor Catering services. The tribunal determined that the services qualified as Input Services under Rule 2(l) of the Cenvat Credit Rules 2004, citing relevant legal precedents. Consequently, the penalty under Rule 15(2) of Cenvat Credit Rules, 2004, and Section 11AC of the CEA, 1944 was deemed inapplicable due to the acceptance of the appellant's arguments, leading to a favorable outcome for the appellant. en-us Fri, 09 Dec 2016 00:00:00 +0530 Fri, 06 Oct 2017 06:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194912 The tribunal allowed the appeal, setting aside the demand, interest, and penalty imposed on the appellant for availing Cenvat Credit on Rent-a-Cab and Outdoor Catering services. The tribunal determined that the services qualified as Input Services under Rule 2(l) of the Cenvat Credit Rules 2004, citing relevant legal precedents. Consequently, the penalty under Rule 15(2) of Cenvat Credit Rules, 2004, and Section 11AC of the CEA, 1944 was deemed inapplicable due to the acceptance of the appellant's arguments, leading to a favorable outcome for the appellant. Case-Laws Central Excise Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194912