https://www.taxtmi.com/caselaws?id=765768 CESTAT Allahabad allowed the appeal, setting aside demands for CENVAT credit recovery on call centre services and warranty services. The tribunal held that sales promotion and brand building services have direct nexus with manufacturing, making them eligible for CENVAT credit. Extended limitation period was rejected as the case involved interpretational issues, not wilful misstatement or suppression. Penalties under Section 11AC were set aside as no fraud or intentional evasion was established. Interest under Rule 14 was also set aside since no duty was short-levied or credit erroneously taken. The demand, interest, and penalties were completely set aside. en-us Fri, 31 Jan 2025 00:00:00 +0530 Wed, 05 Feb 2025 11:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765768 CESTAT Allahabad allowed the appeal, setting aside demands for CENVAT credit recovery on call centre services and warranty services. The tribunal held that sales promotion and brand building services have direct nexus with manufacturing, making them eligible for CENVAT credit. Extended limitation period was rejected as the case involved interpretational issues, not wilful misstatement or suppression. Penalties under Section 11AC were set aside as no fraud or intentional evasion was established. Interest under Rule 14 was also set aside since no duty was short-levied or credit erroneously taken. The demand, interest, and penalties were completely set aside. Case-Laws Central Excise Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765768