https://www.taxtmi.com/caselaws?id=375607 The Tribunal upheld the department's decision, ruling that the appellant incorrectly availed and utilized Cenvat Credit for advertisement services attributed to the Jammu and Kashmir unit in the Kadi unit where the exemption did not apply. The judgment emphasized the strict interpretation of Rule 3(4) and found the SCN's allegations sufficient to justify the denial of credit. en-us Wed, 20 Feb 2019 00:00:00 +0530 Sat, 23 Feb 2019 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375607 The Tribunal upheld the department's decision, ruling that the appellant incorrectly availed and utilized Cenvat Credit for advertisement services attributed to the Jammu and Kashmir unit in the Kadi unit where the exemption did not apply. The judgment emphasized the strict interpretation of Rule 3(4) and found the SCN's allegations sufficient to justify the denial of credit. Case-Laws Central Excise Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375607