https://www.taxtmi.com/caselaws?id=235408 The appellant was found entitled to input service credit for repair and maintenance of coolers and refrigerators provided to dealers for keeping aerated water cool. The appellate authority initially denied the Cenvat credit, imposing a penalty under Rule 15(3). However, the Tribunal set aside the denial of credit and penalty, ruling that the demand was time-barred and the appellant had maintained proper records, leading to a favorable outcome for the appellant with consequential relief granted. en-us Wed, 03 Jul 2013 00:00:00 +0530 Fri, 19 Jul 2013 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235408 The appellant was found entitled to input service credit for repair and maintenance of coolers and refrigerators provided to dealers for keeping aerated water cool. The appellate authority initially denied the Cenvat credit, imposing a penalty under Rule 15(3). However, the Tribunal set aside the denial of credit and penalty, ruling that the demand was time-barred and the appellant had maintained proper records, leading to a favorable outcome for the appellant with consequential relief granted. Case-Laws Central Excise Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235408