https://www.taxtmi.com/caselaws?id=752507 CESTAT Chandigarh set aside the service tax demand on rebate/subsidy received from Suzuki Japan and allowed Cenvat Credit on reimbursable advertisement expenses. The tribunal held that since identical issues for previous periods (2006-07 and 2007-08) were already decided in appellant's favor in their own case, which attained finality, the department cannot take contrary stands in pending appeals regarding the same assessee. Following precedents in SRF Ltd. and Rosmerta Technologies Ltd., the tribunal ruled the issue was no longer res integra and stood settled in appellant's favor. The impugned order was set aside with consequential relief. en-us Fri, 05 Apr 2024 00:00:00 +0530 Sat, 11 May 2024 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752507 CESTAT Chandigarh set aside the service tax demand on rebate/subsidy received from Suzuki Japan and allowed Cenvat Credit on reimbursable advertisement expenses. The tribunal held that since identical issues for previous periods (2006-07 and 2007-08) were already decided in appellant's favor in their own case, which attained finality, the department cannot take contrary stands in pending appeals regarding the same assessee. Following precedents in SRF Ltd. and Rosmerta Technologies Ltd., the tribunal ruled the issue was no longer res integra and stood settled in appellant's favor. The impugned order was set aside with consequential relief. Case-Laws Service Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752507