https://www.taxtmi.com/caselaws?id=249544 The judgment ruled in favor of the appellant regarding the recovery of irregularly availed service tax credit for rent paid for a different unit, necessitating the recovery of the amount with interest. The invocation of the extended period for demand was set aside due to the absence of intent to evade tax payment. The judgment emphasized the requirement of establishing a nexus between the service and the activity for credit availed, allowing the appeal based on binding precedent decisions and admissibility of CENVAT credit in different units, providing consequential relief to the appellant. en-us Mon, 20 Jan 2014 00:00:00 +0530 Fri, 15 Jan 2016 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249544 The judgment ruled in favor of the appellant regarding the recovery of irregularly availed service tax credit for rent paid for a different unit, necessitating the recovery of the amount with interest. The invocation of the extended period for demand was set aside due to the absence of intent to evade tax payment. The judgment emphasized the requirement of establishing a nexus between the service and the activity for credit availed, allowing the appeal based on binding precedent decisions and admissibility of CENVAT credit in different units, providing consequential relief to the appellant. Case-Laws Service Tax Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249544