https://www.taxtmi.com/caselaws?id=766042 CESTAT New Delhi dismissed the appeal challenging denial of CENVAT credit on input services. The appellant manufacturing LED TVs and air conditioners at one unit wrongly claimed credit for advertisement services relating to domestic air conditioners manufactured at another unit, lacking co-relation between input services and manufacturing at the claiming unit. Tour operator services for consignment agents were excluded from input service definition. Credit claimed on invoices not bearing appellant's name violated Rule 9(2) requirements. The tribunal upheld extended limitation period and penalties, finding suppression of material facts with intent to evade duty payment, affirming the original order entirely. en-us Fri, 14 Feb 2025 00:00:00 +0530 Mon, 17 Feb 2025 08:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766042 CESTAT New Delhi dismissed the appeal challenging denial of CENVAT credit on input services. The appellant manufacturing LED TVs and air conditioners at one unit wrongly claimed credit for advertisement services relating to domestic air conditioners manufactured at another unit, lacking co-relation between input services and manufacturing at the claiming unit. Tour operator services for consignment agents were excluded from input service definition. Credit claimed on invoices not bearing appellant's name violated Rule 9(2) requirements. The tribunal upheld extended limitation period and penalties, finding suppression of material facts with intent to evade duty payment, affirming the original order entirely. Case-Laws Central Excise Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766042