https://www.taxtmi.com/caselaws?id=765714 CESTAT Allahabad partially allowed appellant's appeal regarding CENVAT credit denial. The tribunal remanded the matter of credit on Advice of Transfer Debit (ATD) to original authority for reconsideration, following Chennai Bench precedent that procedural lapses cannot deny credit when original invoices exist and equipment usage is undisputed. However, CENVAT credit denial on rent-a-cab services was upheld, following Bombay HC ruling that such services constitute personal services to employees, not input services. Interest and penalty determinations were linked to credit admissibility decisions on remand. en-us Mon, 30 Sep 2024 00:00:00 +0530 Sat, 08 Feb 2025 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765714 CESTAT Allahabad partially allowed appellant's appeal regarding CENVAT credit denial. The tribunal remanded the matter of credit on Advice of Transfer Debit (ATD) to original authority for reconsideration, following Chennai Bench precedent that procedural lapses cannot deny credit when original invoices exist and equipment usage is undisputed. However, CENVAT credit denial on rent-a-cab services was upheld, following Bombay HC ruling that such services constitute personal services to employees, not input services. Interest and penalty determinations were linked to credit admissibility decisions on remand. Case-Laws Service Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765714