2025 (7) TMI 1635

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....vocates for the Appellant Shri Aniram Meena and Shri Shantanu Kumar Meena, Authorized Representatives for the Respondent P. ANJANI KUMAR: The appellants, M/s Hero MotoCorp Limited, are engaged in the manufacture and clearance of two-wheelers; the appellants were availing CENVAT credit of duty paid on the inputs, input services and capital goods; Revenue disputed the eligibility of certain se....

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.... 05.06.2024 decided that the credit of the disputed services is available to the appellants. Also, the Assistant Commissioner, in charge of the unit, vide Order dated 27.05.2023 held that the appellants are eligible to avail credit of tax paid on the impugned input services. 3. Learned Authorized Representative for the Department reiterates the findings of the impugned order. 4. Heard both sides....