https://www.taxtmi.com/caselaws?id=235594 The Tribunal allowed the appeal, holding that the credit availed on service tax paid for constructing a coal shed in the factory for manufacturing sponge iron was valid. The construction of the coal shed was deemed essential for storing coal, falling within the definition of input service under the Cenvat Credit Rules, 2004. The Tribunal emphasized that services related to setting up a factory are explicitly included as input services, rejecting the argument that credit should be denied based on the property being immovable. The demand raised was also deemed time-barred due to lack of evidence of malafide intent, resulting in the appeal being allowed on both merits and limitation grounds. en-us Thu, 13 Jun 2013 00:00:00 +0530 Tue, 09 Sep 2014 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235594 The Tribunal allowed the appeal, holding that the credit availed on service tax paid for constructing a coal shed in the factory for manufacturing sponge iron was valid. The construction of the coal shed was deemed essential for storing coal, falling within the definition of input service under the Cenvat Credit Rules, 2004. The Tribunal emphasized that services related to setting up a factory are explicitly included as input services, rejecting the argument that credit should be denied based on the property being immovable. The demand raised was also deemed time-barred due to lack of evidence of malafide intent, resulting in the appeal being allowed on both merits and limitation grounds. Case-Laws Central Excise Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235594