https://www.taxtmi.com/caselaws?id=437331 The SC allowed the appeal, overturning the CESTAT's decision favoring the respondent. It ruled that the assessee must pay service tax based on Rule 2A of the Service Tax (Determination of Value) Rules, 2006, and avail CENVAT Credit accordingly. The demand for January 2007 to May 2007 was deemed unsustainable. The case was remitted to the CESTAT for re-computation of demands and to address the limitation issue within three months. No costs were ordered. en-us Tue, 02 May 2023 00:00:00 +0530 Mon, 01 Jan 2024 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437331 The SC allowed the appeal, overturning the CESTAT's decision favoring the respondent. It ruled that the assessee must pay service tax based on Rule 2A of the Service Tax (Determination of Value) Rules, 2006, and avail CENVAT Credit accordingly. The demand for January 2007 to May 2007 was deemed unsustainable. The case was remitted to the CESTAT for re-computation of demands and to address the limitation issue within three months. No costs were ordered. Case-Laws Service Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437331