https://www.taxtmi.com/caselaws?id=766075 CESTAT Chennai allowed the appeal regarding CENVAT credit eligibility. The tribunal held that demolition services for decommissioned chimneys remained eligible for credit as the chimneys were located on manufacturing premises. Credit for advertisement services through Input Service Distributor was also allowed as it falls under input services definition. The tribunal found no grounds for invoking extended limitation period or imposing penalties, ruling that clearing and forwarding agent services based on ISD invoices were properly eligible for CENVAT credit. en-us Mon, 17 Feb 2025 00:00:00 +0530 Mon, 17 Feb 2025 14:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766075 CESTAT Chennai allowed the appeal regarding CENVAT credit eligibility. The tribunal held that demolition services for decommissioned chimneys remained eligible for credit as the chimneys were located on manufacturing premises. Credit for advertisement services through Input Service Distributor was also allowed as it falls under input services definition. The tribunal found no grounds for invoking extended limitation period or imposing penalties, ruling that clearing and forwarding agent services based on ISD invoices were properly eligible for CENVAT credit. Case-Laws Central Excise Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766075