https://www.taxtmi.com/caselaws?id=445577 CESTAT Chandigarh dismissed Revenue's appeal challenging cenvat credit availed by pharmaceutical company. Revenue alleged respondent only conducted research and development activities, not manufacturing, making cenvat credit impermissible under Rule 3 of Cenvat Credit Rules, 2004. CESTAT held Revenue's case relied solely on unproduced statement of respondent's scientist, denying proper opportunity to defend. Tribunal found pharmaceutical research integral to drug manufacturing process, and respondent was registered for service tax on R&D activities, entitling cenvat credit. Commissioner correctly concluded entire demand was time-barred. Appeal dismissed upholding respondent's entitlement to cenvat credit. en-us Thu, 09 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445577 CESTAT Chandigarh dismissed Revenue's appeal challenging cenvat credit availed by pharmaceutical company. Revenue alleged respondent only conducted research and development activities, not manufacturing, making cenvat credit impermissible under Rule 3 of Cenvat Credit Rules, 2004. CESTAT held Revenue's case relied solely on unproduced statement of respondent's scientist, denying proper opportunity to defend. Tribunal found pharmaceutical research integral to drug manufacturing process, and respondent was registered for service tax on R&D activities, entitling cenvat credit. Commissioner correctly concluded entire demand was time-barred. Appeal dismissed upholding respondent's entitlement to cenvat credit. Case-Laws Central Excise Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445577