CENVAT Credit Denial for Service Fees on Manuals Development Ruled Unjustifiable Under Reverse Charge Mechanism.

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....CENVAT Credit - input services - service fees paid to principals namely Honda Motor Company Ltd., Japan for development of Part Manual and Service Manual - credit of service tax paid under RCM - The denial of CENVAT credit in respect of services of development of “Part Catalogue” and “Maintenance, Repair and Construction Manual” cannot be upheld. - AT....