https://www.taxtmi.com/caselaws?id=376949 The Tribunal allowed the appellant's appeal, permitting cenvat credit on marketing and festival expenses and hire of mobile vans. Interest was to be paid only on the utilized cenvat credit amount, and the penalty was waived. The issue of interpreting the exclusion clause related to renting motor vehicles as an input service was clarified, emphasizing fair treatment for service recipients in claiming cenvat credit. The case was remanded for calculating interest payable under Rule 14, underscoring the importance of accurate interpretation of such clauses. en-us Wed, 20 Feb 2019 00:00:00 +0530 Tue, 19 Mar 2019 09:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376949 The Tribunal allowed the appellant's appeal, permitting cenvat credit on marketing and festival expenses and hire of mobile vans. Interest was to be paid only on the utilized cenvat credit amount, and the penalty was waived. The issue of interpreting the exclusion clause related to renting motor vehicles as an input service was clarified, emphasizing fair treatment for service recipients in claiming cenvat credit. The case was remanded for calculating interest payable under Rule 14, underscoring the importance of accurate interpretation of such clauses. Case-Laws Central Excise Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376949