https://www.taxtmi.com/caselaws?id=351162 The Tribunal allowed the appellant's appeal by setting aside the Commissioner's partial allowance of CENVAT credit. The decision was based on a broad interpretation of input services, finding the services availed by the appellant essential for their business activities. The Tribunal considered precedents and ruled that no interest or penalty should be imposed for credit reversal before the issuance of a show-cause notice. The appellant successfully argued the nexus between the services and their business operations, leading to the favorable outcome of the appeal. en-us Wed, 15 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351162 The Tribunal allowed the appellant's appeal by setting aside the Commissioner's partial allowance of CENVAT credit. The decision was based on a broad interpretation of input services, finding the services availed by the appellant essential for their business activities. The Tribunal considered precedents and ruled that no interest or penalty should be imposed for credit reversal before the issuance of a show-cause notice. The appellant successfully argued the nexus between the services and their business operations, leading to the favorable outcome of the appeal. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351162