https://www.taxtmi.com/caselaws?id=205662 HC upheld CESTAT's view that CENVAT credit for cement and TMT bars used in constructing warehouses for storage and warehousing services was valid, finding the original authority and appellate authority erred. Service tax liability is governed by the Finance Act and Service Tax Rules, and providers are entitled to input service credit. Because there was no finding of suppression or irregular claim, imposition of penalty under Rule 15(2) was improper and was rightly set aside. The two appeals are dismissed. en-us Tue, 01 Feb 2011 00:00:00 +0530 Mon, 25 Aug 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205662 HC upheld CESTAT's view that CENVAT credit for cement and TMT bars used in constructing warehouses for storage and warehousing services was valid, finding the original authority and appellate authority erred. Service tax liability is governed by the Finance Act and Service Tax Rules, and providers are entitled to input service credit. Because there was no finding of suppression or irregular claim, imposition of penalty under Rule 15(2) was improper and was rightly set aside. The two appeals are dismissed. Case-Laws Service Tax Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205662