https://www.taxtmi.com/caselaws?id=250908 The Tribunal allowed the appeal, finding the demand for the period 01.10.05 to 31.05.07 time-barred due to a bonafide interpretation of the law regarding Cenvat credit utilization for providers offering both taxable and exempted services. The appellant's utilization of excess Cenvat credit for interconnectivity services was deemed permissible within the 20% limit as clarified in the Idea Cellular Ltd. case, resulting in the dismissal of the demand, interest, and penalty imposed by the adjudicating authority. en-us Thu, 13 Feb 2014 00:00:00 +0530 Thu, 28 Aug 2014 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250908 The Tribunal allowed the appeal, finding the demand for the period 01.10.05 to 31.05.07 time-barred due to a bonafide interpretation of the law regarding Cenvat credit utilization for providers offering both taxable and exempted services. The appellant's utilization of excess Cenvat credit for interconnectivity services was deemed permissible within the 20% limit as clarified in the Idea Cellular Ltd. case, resulting in the dismissal of the demand, interest, and penalty imposed by the adjudicating authority. Case-Laws Service Tax Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250908