https://www.taxtmi.com/caselaws?id=366026 The denial of credit for business development services was set aside, and the penalty imposed under the Cenvat Credit Rules, 2004 was revoked. The appellant successfully argued that the services fell within the definition of input service during the relevant period, supported by a previous decision. The judge found the denial unjustified and allowed the credit of Rs. 92,700 for the business development service, leading to the setting aside of the penalty. The appeal was partly allowed in favor of the appellant. en-us Thu, 07 Jun 2018 00:00:00 +0530 Wed, 29 Aug 2018 06:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366026 The denial of credit for business development services was set aside, and the penalty imposed under the Cenvat Credit Rules, 2004 was revoked. The appellant successfully argued that the services fell within the definition of input service during the relevant period, supported by a previous decision. The judge found the denial unjustified and allowed the credit of Rs. 92,700 for the business development service, leading to the setting aside of the penalty. The appeal was partly allowed in favor of the appellant. Case-Laws Central Excise Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366026