https://www.taxtmi.com/caselaws?id=235030 The Tribunal ruled in favor of the appellants, emphasizing adherence to legal provisions and timelines. It held that the CENVAT credit on service tax for works contracts and consultancy fee could be availed in unit-1 despite services used for setting up unit-2. The invocation of the extended period for issuing the show-cause notice was deemed unsustainable due to lack of intention to evade duty. The lower authorities' failure to properly consider the admissibility of credit and time limitations for issuing the notice led to confusion. The impugned order was set aside, providing relief to the appellants. en-us Wed, 10 Apr 2013 00:00:00 +0530 Mon, 28 Apr 2014 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235030 The Tribunal ruled in favor of the appellants, emphasizing adherence to legal provisions and timelines. It held that the CENVAT credit on service tax for works contracts and consultancy fee could be availed in unit-1 despite services used for setting up unit-2. The invocation of the extended period for issuing the show-cause notice was deemed unsustainable due to lack of intention to evade duty. The lower authorities' failure to properly consider the admissibility of credit and time limitations for issuing the notice led to confusion. The impugned order was set aside, providing relief to the appellants. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235030