https://www.taxtmi.com/caselaws?id=759854 CESTAT Chandigarh-AT allowed the appeal, setting aside the impugned order. The tribunal held that interest on cenvat credit availed prior to registration was not sustainable without a valid demand for credit recovery. Regarding Clinical Research Management services, the demand was confirmed incorrectly for entire turnover including Data Management services (58%) which were already accepted as exports. The services qualified as export of services under Export of Service Rules 2005, being testing and analysis services partly performed outside India. Extended period of limitation was improperly invoked as no material facts were suppressed, evidenced by regular return filing and refund grants. Penalties under Section 78 and Rule 15(4) were unsustainable. en-us Tue, 08 Oct 2024 00:00:00 +0530 Thu, 10 Oct 2024 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759854 CESTAT Chandigarh-AT allowed the appeal, setting aside the impugned order. The tribunal held that interest on cenvat credit availed prior to registration was not sustainable without a valid demand for credit recovery. Regarding Clinical Research Management services, the demand was confirmed incorrectly for entire turnover including Data Management services (58%) which were already accepted as exports. The services qualified as export of services under Export of Service Rules 2005, being testing and analysis services partly performed outside India. Extended period of limitation was improperly invoked as no material facts were suppressed, evidenced by regular return filing and refund grants. Penalties under Section 78 and Rule 15(4) were unsustainable. Case-Laws Service Tax Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759854