https://www.taxtmi.com/caselaws?id=758523 CESTAT Mumbai allowed the appeal by remand in a CENVAT credit dispute concerning advertising services. The tribunal held that advertising services constitute input services for manufactured goods when related to goods being sold. While the appellant failed to maintain separate records as required under Rule 6(3) of CENVAT Credit Rules, 2004, the tribunal found the adjudicating authority adopted the harshest recovery method without allowing the assessee facilitative options. The matter was remanded to the original authority for re-adjudication considering the correctness of the appellant's credit reversal method. en-us Tue, 10 Sep 2024 00:00:00 +0530 Sat, 14 Sep 2024 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758523 CESTAT Mumbai allowed the appeal by remand in a CENVAT credit dispute concerning advertising services. The tribunal held that advertising services constitute input services for manufactured goods when related to goods being sold. While the appellant failed to maintain separate records as required under Rule 6(3) of CENVAT Credit Rules, 2004, the tribunal found the adjudicating authority adopted the harshest recovery method without allowing the assessee facilitative options. The matter was remanded to the original authority for re-adjudication considering the correctness of the appellant's credit reversal method. Case-Laws Central Excise Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758523