https://www.taxtmi.com/caselaws?id=205361 The Tribunal upheld the revenue's appeal, determining that services like construction, repair, and maintenance of residential complexes were not eligible for cenvat credit as they lacked a direct nexus with manufacturing activities. The Commissioner's orders were set aside, and penalties under Rule 15 of the Cenvat Credit Rules were remanded for further assessment. The Tribunal also clarified the need for a detailed evaluation of the conditions for invoking the extended period for demanding cenvat credit and imposing penalties. en-us Wed, 09 Feb 2011 00:00:00 +0530 Thu, 22 Dec 2011 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205361 The Tribunal upheld the revenue's appeal, determining that services like construction, repair, and maintenance of residential complexes were not eligible for cenvat credit as they lacked a direct nexus with manufacturing activities. The Commissioner's orders were set aside, and penalties under Rule 15 of the Cenvat Credit Rules were remanded for further assessment. The Tribunal also clarified the need for a detailed evaluation of the conditions for invoking the extended period for demanding cenvat credit and imposing penalties. Case-Laws Service Tax Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205361