https://www.taxtmi.com/caselaws?id=77250 The Tribunal allowed the appeals, granting the appellant eligibility for Cenvat credit on service tax paid for services related to rebar coils. It held that the services were integral to the business, rejecting the inclusion of input services in the final product's assessable value. The Tribunal also rejected the extended period of limitation invocation, citing regular filing of returns. Penalties and interest were deemed unjustified, following the principle that penalties require deliberate tax evasion. The impugned orders were set aside, providing consequential relief to the appellant. en-us Wed, 24 Mar 2010 00:00:00 +0530 Fri, 29 Oct 2010 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77250 The Tribunal allowed the appeals, granting the appellant eligibility for Cenvat credit on service tax paid for services related to rebar coils. It held that the services were integral to the business, rejecting the inclusion of input services in the final product's assessable value. The Tribunal also rejected the extended period of limitation invocation, citing regular filing of returns. Penalties and interest were deemed unjustified, following the principle that penalties require deliberate tax evasion. The impugned orders were set aside, providing consequential relief to the appellant. Case-Laws Service Tax Wed, 24 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77250