https://www.taxtmi.com/caselaws?id=422451 The appeal was dismissed by the Tribunal on the grounds that the post-clearance services provided by a 'Del Credere Agent' did not qualify as input services for manufacturing goods, leading to the denial of CENVAT Credit. Additionally, the Tribunal considered the appeal non-maintainable due to the low amount involved, falling below the threshold set by Section 35B(1) of the Central Excise Act. The Appellant's failure to appear for the hearing resulted in a dismissal of the appeal both on grounds of non-maintainability and on merits. en-us Fri, 13 May 2022 00:00:00 +0530 Mon, 16 May 2022 08:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422451 The appeal was dismissed by the Tribunal on the grounds that the post-clearance services provided by a 'Del Credere Agent' did not qualify as input services for manufacturing goods, leading to the denial of CENVAT Credit. Additionally, the Tribunal considered the appeal non-maintainable due to the low amount involved, falling below the threshold set by Section 35B(1) of the Central Excise Act. The Appellant's failure to appear for the hearing resulted in a dismissal of the appeal both on grounds of non-maintainability and on merits. Case-Laws Central Excise Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422451