https://www.taxtmi.com/caselaws?id=776221 CESTAT New Delhi set aside the demand for service tax on royalty charges paid under reverse charge, aligning with CESTAT Kolkata's view that rights assignment date is decisive. Denial of CENVAT credit on capital goods and input services was reversed, as credit cannot be denied if goods/services are used partly for taxable services. The matter of input service credit reversal was remanded for correct computation, rejecting the demand for full reversal. Service tax demand on works contract services was upheld, as the appellant failed to deposit tax collected. Invocation of extended limitation period was upheld due to suppression of facts and non-cooperation during audit. Interest and penalties under Section 78 were confirmed for non-payment of tax by due date. The appeal was allowed in part. en-us Fri, 01 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776221 CESTAT New Delhi set aside the demand for service tax on royalty charges paid under reverse charge, aligning with CESTAT Kolkata's view that rights assignment date is decisive. Denial of CENVAT credit on capital goods and input services was reversed, as credit cannot be denied if goods/services are used partly for taxable services. The matter of input service credit reversal was remanded for correct computation, rejecting the demand for full reversal. Service tax demand on works contract services was upheld, as the appellant failed to deposit tax collected. Invocation of extended limitation period was upheld due to suppression of facts and non-cooperation during audit. Interest and penalties under Section 78 were confirmed for non-payment of tax by due date. The appeal was allowed in part. Case-Laws Service Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776221