https://www.taxtmi.com/caselaws?id=441809 The Tribunal allowed the appeal, holding that the fees paid for the development of Part Catalogue and Service Manual qualify as "input services" under the Cenvat Credit Rules, 2004. As a result, the appellant was permitted to avail CENVAT Credit. The Tribunal did not uphold the demand for CENVAT Credit, thus setting aside the imposition of interest and penalties. The decision was in favor of the appellant, granting consequential relief and overturning the impugned order. en-us Thu, 03 Aug 2023 00:00:00 +0530 Thu, 17 Aug 2023 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441809 The Tribunal allowed the appeal, holding that the fees paid for the development of Part Catalogue and Service Manual qualify as "input services" under the Cenvat Credit Rules, 2004. As a result, the appellant was permitted to avail CENVAT Credit. The Tribunal did not uphold the demand for CENVAT Credit, thus setting aside the imposition of interest and penalties. The decision was in favor of the appellant, granting consequential relief and overturning the impugned order. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441809