https://www.taxtmi.com/caselaws?id=779595 CESTAT held the appeal partly in favour of the appellant. Credit on food coupons and canteen services and service-tax demand on import of services from associated enterprises were set aside; extended period and penalties were not sustained. A specific reversal of Rs. 4,35,786 (with interest) made before show-cause notice rendered related penalty unsustainable. Remaining disputes over Cenvat allocation for supplies to SEZ and Rule 6(3) computation were remanded to the adjudicating authority for verification and to allow the appellant to opt for Rule 6(3); any shortfall found must be recovered with interest. Appeal allowed in part. en-us Wed, 24 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779595 CESTAT held the appeal partly in favour of the appellant. Credit on food coupons and canteen services and service-tax demand on import of services from associated enterprises were set aside; extended period and penalties were not sustained. A specific reversal of Rs. 4,35,786 (with interest) made before show-cause notice rendered related penalty unsustainable. Remaining disputes over Cenvat allocation for supplies to SEZ and Rule 6(3) computation were remanded to the adjudicating authority for verification and to allow the appellant to opt for Rule 6(3); any shortfall found must be recovered with interest. Appeal allowed in part. Case-Laws Service Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779595