https://www.taxtmi.com/caselaws?id=757501 The CESTAT Chennai partially allowed the appeal regarding CENVAT credit denial on input services. For the period prior to 01.04.2011, the tribunal held that the broader definition of input services allowed credit for outdoor catering, courier, civil construction, logistics, custom house agent, and insurance services. Post-01.04.2011, credit was denied for outdoor catering, insurance, and civil construction services due to definitional changes, which the appellant accepted. The demand for write-off of obsolete items was set aside for pre-01.03.2011 period but sustained thereafter. Demands regarding rental charges for EOU and common services between DTA and EOU units were upheld and set aside respectively. The tribunal ruled that credit transfer from debonded EOU to DTA unit cannot be denied, citing precedent. Extended period limitation was rejected as issues were interpretational without suppression, resulting in penalty cancellation. en-us Mon, 26 Aug 2024 00:00:00 +0530 Tue, 27 Aug 2024 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757501 The CESTAT Chennai partially allowed the appeal regarding CENVAT credit denial on input services. For the period prior to 01.04.2011, the tribunal held that the broader definition of input services allowed credit for outdoor catering, courier, civil construction, logistics, custom house agent, and insurance services. Post-01.04.2011, credit was denied for outdoor catering, insurance, and civil construction services due to definitional changes, which the appellant accepted. The demand for write-off of obsolete items was set aside for pre-01.03.2011 period but sustained thereafter. Demands regarding rental charges for EOU and common services between DTA and EOU units were upheld and set aside respectively. The tribunal ruled that credit transfer from debonded EOU to DTA unit cannot be denied, citing precedent. Extended period limitation was rejected as issues were interpretational without suppression, resulting in penalty cancellation. Case-Laws Central Excise Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757501