https://www.taxtmi.com/caselaws?id=212692 Cenvat credit on commission and insurance linked to a separate material supply component of composite turnkey contracts was held prima facie to be restricted to the service element relatable to the taxable output service, and full credit was not accepted. Disclosure of the credit in ST-3 returns prima facie supported the view that the extended limitation period was not available, so the objection to extended period invocation was accepted and the demand was confined to the normal period. The appeal was admitted on pre-deposit of Rs. 30 lakhs, with recovery of the balance stayed pending appeal. en-us Mon, 02 May 2011 00:00:00 +0530 Tue, 03 Apr 2012 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212692 Cenvat credit on commission and insurance linked to a separate material supply component of composite turnkey contracts was held prima facie to be restricted to the service element relatable to the taxable output service, and full credit was not accepted. Disclosure of the credit in ST-3 returns prima facie supported the view that the extended limitation period was not available, so the objection to extended period invocation was accepted and the demand was confined to the normal period. The appeal was admitted on pre-deposit of Rs. 30 lakhs, with recovery of the balance stayed pending appeal. Case-Laws Service Tax Mon, 02 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212692