https://www.taxtmi.com/caselaws?id=361358 The appellant irregularly availed CENVAT credit on input services for the R&D unit and an ineligible service, leading to a demand, interest, and penalty. The Tribunal allowed credit for services used in sales, marketing, and R&D activities but denied credit for works contract services post-April 2011. The Tribunal rejected the time-barred argument for the demand and upheld the penalty for ineligible tax liability. The appeal was partly allowed and partly rejected, with detailed reasoning provided by the Tribunal. en-us Mon, 21 May 2018 00:00:00 +0530 Wed, 06 Jun 2018 13:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361358 The appellant irregularly availed CENVAT credit on input services for the R&D unit and an ineligible service, leading to a demand, interest, and penalty. The Tribunal allowed credit for services used in sales, marketing, and R&D activities but denied credit for works contract services post-April 2011. The Tribunal rejected the time-barred argument for the demand and upheld the penalty for ineligible tax liability. The appeal was partly allowed and partly rejected, with detailed reasoning provided by the Tribunal. Case-Laws Central Excise Mon, 21 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361358