Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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The CESTAT ruled in favor of the appellant, holding that CENVAT credit of Rs.57,68,603/- on input services used in setting up a cement plant was eligible despite the removal of "setting up" from the definition of "input service" effective April 2011. The Tribunal found the appellant properly availed credit for banking, management, legal consultancy, and installation services under Rule 2(l) of CENVAT Credit Rules. Additionally, CENVAT credit of Rs.32,557/- based on debit notes for rent was deemed valid as they contained all details required by Rule 4A of Service Tax Rules. The demand for interest of Rs.24,88,246/- was set aside since the appellant maintained sufficient CENVAT credit balance. Penalties under Section 78 of Finance Act were also vacated.
The CESTAT ruled in favor of the appellant, holding that CENVAT credit of Rs.57,68,603/- on input services used in setting up a cement plant was eligible despite the removal of "setting up" from the definition of "input service" effective April 2011. The Tribunal found the appellant properly availed credit for banking, management, legal consultancy, and installation services under Rule 2(l) of CENVAT Credit Rules. Additionally, CENVAT credit of Rs.32,557/- based on debit notes for rent was deemed valid as they contained all details required by Rule 4A of Service Tax Rules. The demand for interest of Rs.24,88,246/- was set aside since the appellant maintained sufficient CENVAT credit balance. Penalties under Section 78 of Finance Act were also vacated.
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