Cenvat credit allowed for roadside assistance and demurrage charges; disallowed for market research. Interest and penalty set aside.

Cenvat credit on Roadside Assistance Service allowable as post-sale customer facilitation service related to business. Credit on Market Research Study disallowed as unrelated to manufacturing or business activity. Credit on demurrage charges to Port Trust allowable being related to procurement of inputs. Interest demand on irregular credit taken set aside as credit not utilised. Penalty set aside due to interpretation issues without intent to evade. Assessee's appeal partly allowed. .....

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