https://www.taxtmi.com/caselaws?id=459256 CESTAT Allahabad allowed the appeal regarding recovery of Cenvat credit on input services. The tribunal held that under Rule 2(l) of Cenvat Credit Rules 2004, input services include those used in manufacture and clearance up to place of removal. Since the appellant's place of removal was a direct shop in Kolkata where bikes were sold, and excise duty was paid on actual sale value from that location, the credit for services like rent and maintenance of the direct shop was allowable. The demand for duty, interest and penalty was set aside. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Dec 2024 18:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459256 CESTAT Allahabad allowed the appeal regarding recovery of Cenvat credit on input services. The tribunal held that under Rule 2(l) of Cenvat Credit Rules 2004, input services include those used in manufacture and clearance up to place of removal. Since the appellant's place of removal was a direct shop in Kolkata where bikes were sold, and excise duty was paid on actual sale value from that location, the credit for services like rent and maintenance of the direct shop was allowable. The demand for duty, interest and penalty was set aside. Case-Laws Service Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459256