https://www.taxtmi.com/caselaws?id=779822 CESTAT HYDERABAD - AT partly allowed the appeal: the impugned recovery for alleged inadmissible CENVAT credit taken prior to registration was set aside as unsustainable; demands for technical inspection and certification services were rejected on merit. The claim concerning IPR/royalty services was remanded to the adjudicating authority to determine whether services were received before 18.04.2006 (affecting tax liability). The Tribunal held the extended period of limitation may be invoked on the facts; if demands are sustained on remand, interest and penalty under section 78 would be payable. en-us Fri, 10 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779822 CESTAT HYDERABAD - AT partly allowed the appeal: the impugned recovery for alleged inadmissible CENVAT credit taken prior to registration was set aside as unsustainable; demands for technical inspection and certification services were rejected on merit. The claim concerning IPR/royalty services was remanded to the adjudicating authority to determine whether services were received before 18.04.2006 (affecting tax liability). The Tribunal held the extended period of limitation may be invoked on the facts; if demands are sustained on remand, interest and penalty under section 78 would be payable. Case-Laws Service Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779822