https://www.taxtmi.com/caselaws?id=751214 CESTAT Hyderabad allowed the appeal regarding CENVAT credit for manufacturing/trading of set top boxes. The appellant maintained proper electronic books of accounts using tally software, regularly filed audited reports with IT department, and took input service tax credit within prescribed periods under Rule 4 and Rule 9 of CCR 2004. Revenue's confusion arose from credit reflection under "duties and taxes" head in trial balance. Since appellant complied with prescribed procedures and no output tax dispute existed, the impugned order was set aside. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 10 Apr 2024 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751214 CESTAT Hyderabad allowed the appeal regarding CENVAT credit for manufacturing/trading of set top boxes. The appellant maintained proper electronic books of accounts using tally software, regularly filed audited reports with IT department, and took input service tax credit within prescribed periods under Rule 4 and Rule 9 of CCR 2004. Revenue's confusion arose from credit reflection under "duties and taxes" head in trial balance. Since appellant complied with prescribed procedures and no output tax dispute existed, the impugned order was set aside. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751214