https://www.taxtmi.com/caselaws?id=750610 CESTAT NEW DELHI allowed the appeal in part. The tribunal held that CENVAT credit of Rs. 6,86,000/- on services for dismantling and repacking exported PET plant was admissible as input services. Credit of Rs. 5,15,579/- for RCM liability paid in July 2017 for June 2017 was allowed, citing transition provisions. However, excess credit of Rs. 2,41,451/- was confirmed as wrongly availed due to non-compliance with Rule 7 distribution requirements between manufacturing units. Credit on Education Cess was held admissible based on Madras HC precedent. Service tax demands on Ocean Freight (Rs. 6,64,172/-) and Government Fees (Rs. 1,07,393/-) were set aside, with the tribunal finding no constitutional levy basis for Ocean Freight and no service provision for government fees. en-us Fri, 22 Mar 2024 00:00:00 +0530 Sun, 24 Mar 2024 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750610 CESTAT NEW DELHI allowed the appeal in part. The tribunal held that CENVAT credit of Rs. 6,86,000/- on services for dismantling and repacking exported PET plant was admissible as input services. Credit of Rs. 5,15,579/- for RCM liability paid in July 2017 for June 2017 was allowed, citing transition provisions. However, excess credit of Rs. 2,41,451/- was confirmed as wrongly availed due to non-compliance with Rule 7 distribution requirements between manufacturing units. Credit on Education Cess was held admissible based on Madras HC precedent. Service tax demands on Ocean Freight (Rs. 6,64,172/-) and Government Fees (Rs. 1,07,393/-) were set aside, with the tribunal finding no constitutional levy basis for Ocean Freight and no service provision for government fees. Case-Laws Service Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750610