https://www.taxtmi.com/caselaws?id=377416 The Tribunal determined that the services provided by the appellant qualified as 'Scientific and Technical Consultancy Services' rather than 'technical testing and analysis service.' The demand for Service Tax, interest, and penalty related to the classification of services was set aside. However, the Tribunal upheld the demand for reversal of CENVAT Credit under Rule 6(3A)(iii) of CCR 2004, emphasizing the importance of correctly interpreting rules and complying with statutory provisions to avoid irregularities in availing credits. en-us Tue, 26 Mar 2019 00:00:00 +0530 Fri, 29 Mar 2019 07:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377416 The Tribunal determined that the services provided by the appellant qualified as 'Scientific and Technical Consultancy Services' rather than 'technical testing and analysis service.' The demand for Service Tax, interest, and penalty related to the classification of services was set aside. However, the Tribunal upheld the demand for reversal of CENVAT Credit under Rule 6(3A)(iii) of CCR 2004, emphasizing the importance of correctly interpreting rules and complying with statutory provisions to avoid irregularities in availing credits. Case-Laws Service Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377416