Cenvat Credit Rules: Post-Sale Assistance Allowed, Market Study Disallowed, Demurrage Charges Allowed.

Cenvat credit is allowed for roadside assistance services as they are considered post-sale customer facilitation services related to business. However, credit for market research studies is disallowed as they are unrelated to manufacturing or business activities. Credit for demurrage charges to the Port Trust is allowed as they relate to the procurement of inputs. The demand for interest on irregular credit taken is set aside since the credit was not utilized, and the penalty is also set aside due to interpretation issues without any intent to evade. The assessee's appeal is partly allowed. .....

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