https://www.taxtmi.com/caselaws?id=444369 The Tribunal ruled in favor of the appellant on several key issues. It held that environmental due diligence audit services qualify as input services under Rule 2(l) of the Cenvat Credit Rules, citing relevant case law. The appellant was granted cenvat credit on specified inputs, overturning the Commissioner's decision based on precedent. The demand for duty on waste and scrap of capital goods was upheld but limited to the normal period, with penalties set aside. Show cause notices were deemed time-barred, and the appellant's appeal was allowed in part. en-us Wed, 11 Oct 2023 00:00:00 +0530 Sat, 14 Oct 2023 08:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444369 The Tribunal ruled in favor of the appellant on several key issues. It held that environmental due diligence audit services qualify as input services under Rule 2(l) of the Cenvat Credit Rules, citing relevant case law. The appellant was granted cenvat credit on specified inputs, overturning the Commissioner's decision based on precedent. The demand for duty on waste and scrap of capital goods was upheld but limited to the normal period, with penalties set aside. Show cause notices were deemed time-barred, and the appellant's appeal was allowed in part. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444369