https://www.taxtmi.com/caselaws?id=448231 The Tribunal set aside the impugned order confirming the demand for wrongly availed CENVAT Credit. It concluded that the appellant was eligible for CENVAT Credit on the Service Tax paid for bank charges. The Tribunal found that banking services fell within the definition of "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004, as they were related to the appellant's business activities. Consequently, the appeal was allowed, granting the appellant consequential reliefs. en-us Fri, 05 Jan 2024 00:00:00 +0530 Mon, 15 Jan 2024 09:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448231 The Tribunal set aside the impugned order confirming the demand for wrongly availed CENVAT Credit. It concluded that the appellant was eligible for CENVAT Credit on the Service Tax paid for bank charges. The Tribunal found that banking services fell within the definition of "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004, as they were related to the appellant's business activities. Consequently, the appeal was allowed, granting the appellant consequential reliefs. Case-Laws Central Excise Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448231