https://www.taxtmi.com/caselaws?id=307991 The Tribunal allowed the appeal in favor of the appellant, setting aside the lower order disallowing Cenvat Credit on disputed services. It held that the services in question fell under the definition of 'Input Service' for Cenvat Credit availment, rejecting the department's disallowance. The Tribunal also ruled that Rule 14 for recovery of Cenvat Credit cannot be applied to Input Service Distributors, leading to the setting aside of penalties imposed under relevant provisions. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sun, 21 May 2023 12:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307991 The Tribunal allowed the appeal in favor of the appellant, setting aside the lower order disallowing Cenvat Credit on disputed services. It held that the services in question fell under the definition of 'Input Service' for Cenvat Credit availment, rejecting the department's disallowance. The Tribunal also ruled that Rule 14 for recovery of Cenvat Credit cannot be applied to Input Service Distributors, leading to the setting aside of penalties imposed under relevant provisions. Case-Laws Service Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307991