https://www.taxtmi.com/caselaws?id=396595 The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. The appellant was found eligible for Cenvat credit on input services, with the Tribunal deeming the credit availed for Information Technology Software Services (ITSS) as valid. The calculation of ineligible Cenvat credit under Rule 6(3A) was upheld in favor of the appellant, as services exclusively used for taxable services were excluded. The appellant was also entitled to full credit for common input services under Rule 6(5), and the validity of invoices for availing Cenvat credit was deemed proper. Penalties imposed for irregular service tax credits were set aside, with no deliberate default found by the appellant. en-us Mon, 06 Jul 2020 00:00:00 +0530 Sat, 11 Jul 2020 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396595 The Tribunal allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. The appellant was found eligible for Cenvat credit on input services, with the Tribunal deeming the credit availed for Information Technology Software Services (ITSS) as valid. The calculation of ineligible Cenvat credit under Rule 6(3A) was upheld in favor of the appellant, as services exclusively used for taxable services were excluded. The appellant was also entitled to full credit for common input services under Rule 6(5), and the validity of invoices for availing Cenvat credit was deemed proper. Penalties imposed for irregular service tax credits were set aside, with no deliberate default found by the appellant. Case-Laws Service Tax Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396595