https://www.taxtmi.com/caselaws?id=354318 The Tribunal allowed credit on rent-a-cab services and set aside the demand for irregular adjustment of excess payment. The demand related to non-payment of service tax under sponsorship services was upheld. The demand for irregular availment of CENVAT credit on input services was sustained. However, the disallowance of CENVAT credit on rent-a-cab services was set aside. The demand for wrong availment of CENVAT credit on capital goods was upheld. Penalties were deemed unwarranted and set aside. Overall, the appeal was disposed of with modifications to the impugned order. en-us Tue, 16 Jan 2018 00:00:00 +0530 Wed, 24 Jan 2018 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354318 The Tribunal allowed credit on rent-a-cab services and set aside the demand for irregular adjustment of excess payment. The demand related to non-payment of service tax under sponsorship services was upheld. The demand for irregular availment of CENVAT credit on input services was sustained. However, the disallowance of CENVAT credit on rent-a-cab services was set aside. The demand for wrong availment of CENVAT credit on capital goods was upheld. Penalties were deemed unwarranted and set aside. Overall, the appeal was disposed of with modifications to the impugned order. Case-Laws Service Tax Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354318