The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has partly allowed the appeal while settling key legal questions around Intellectual Property Rights (IPR) classification and utilization of CENVAT credit for service tax payments under the reverse charge mechanism (RCM). The bench of Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member) has…
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