https://www.taxtmi.com/caselaws?id=767855 CESTAT Allahabad allowed the appeal regarding CENVAT credit on call centre services. The tribunal held that services provided by call centres qualify as input services under Rule 2(l) of CENVAT Credit Rules, 2004, as they assist in sales promotion and brand building which are integral to manufacturing activity. The services help create brand image leading to sale of final products, establishing necessary nexus with manufacturing. The tribunal found no evidence of fraud, suppression of facts, or willful misstatement by the appellant, ruling that interpretational issues cannot constitute fraudulent intent. Consequently, penalties and interest demands were set aside as unjustified, and the impugned order was overturned. en-us Tue, 04 Feb 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767855 CESTAT Allahabad allowed the appeal regarding CENVAT credit on call centre services. The tribunal held that services provided by call centres qualify as input services under Rule 2(l) of CENVAT Credit Rules, 2004, as they assist in sales promotion and brand building which are integral to manufacturing activity. The services help create brand image leading to sale of final products, establishing necessary nexus with manufacturing. The tribunal found no evidence of fraud, suppression of facts, or willful misstatement by the appellant, ruling that interpretational issues cannot constitute fraudulent intent. Consequently, penalties and interest demands were set aside as unjustified, and the impugned order was overturned. Case-Laws Central Excise Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767855