https://www.taxtmi.com/caselaws?id=205787 The Commissioner(Appeals) ruled in favor of the respondents on the eligibility of Cenvat Credit for service tax paid on mobile phones used by employees, highlighting the lack of evidence of suppression of facts. The Order-in-Original was set aside due to being time-barred, with the demand considered time-barred as well, as there was no evidence of suppression of facts in the monthly returns. The appeal by the Revenue was rejected based on the absence of evidence supporting the claim of suppression of facts, ultimately upholding the order in favor of the respondents. en-us Thu, 06 Jan 2011 00:00:00 +0530 Thu, 29 Dec 2011 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205787 The Commissioner(Appeals) ruled in favor of the respondents on the eligibility of Cenvat Credit for service tax paid on mobile phones used by employees, highlighting the lack of evidence of suppression of facts. The Order-in-Original was set aside due to being time-barred, with the demand considered time-barred as well, as there was no evidence of suppression of facts in the monthly returns. The appeal by the Revenue was rejected based on the absence of evidence supporting the claim of suppression of facts, ultimately upholding the order in favor of the respondents. Case-Laws Service Tax Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205787