https://www.taxtmi.com/caselaws?id=434742 The Tribunal set aside the order challenging the ineligibility of availed credit for tax on 'TATA' brand usage, disallowance of credit for delayed availing, and lack of nexus for credit of &8377; 57,38,354. The matter was remanded for fresh disposal, emphasizing adherence to legal principles and judicial determinations. The appellant's arguments regarding time limits for credit availing and the relevance of rule 6(5) of CENVAT Credit Rules, 2004 were considered, highlighting the need for proper handling of allegations and justifications in decision-making. en-us Thu, 23 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434742 The Tribunal set aside the order challenging the ineligibility of availed credit for tax on 'TATA' brand usage, disallowance of credit for delayed availing, and lack of nexus for credit of &8377; 57,38,354. The matter was remanded for fresh disposal, emphasizing adherence to legal principles and judicial determinations. The appellant's arguments regarding time limits for credit availing and the relevance of rule 6(5) of CENVAT Credit Rules, 2004 were considered, highlighting the need for proper handling of allegations and justifications in decision-making. Case-Laws Service Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434742