https://www.taxtmi.com/caselaws?id=251622 The Tribunal granted condonation of a 13-day delay in filing the appeal, requiring a deposit for condonation. It dismissed the tax demand for business support services due to lack of evidence on taxable events. The excess utilization of CENVAT credit demand was set aside as there is no fixed time frame for credit utilization. CENVAT credit denial on certain charges was overturned as the charges were linked to taxable services. The extended limitation period and penalty were rejected due to lack of evidence of deliberate suppression or fraud. The appeal was allowed with consequential relief, favoring the appellant in various tax-related issues. en-us Mon, 01 Sep 2014 00:00:00 +0530 Tue, 20 Jan 2015 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251622 The Tribunal granted condonation of a 13-day delay in filing the appeal, requiring a deposit for condonation. It dismissed the tax demand for business support services due to lack of evidence on taxable events. The excess utilization of CENVAT credit demand was set aside as there is no fixed time frame for credit utilization. CENVAT credit denial on certain charges was overturned as the charges were linked to taxable services. The extended limitation period and penalty were rejected due to lack of evidence of deliberate suppression or fraud. The appeal was allowed with consequential relief, favoring the appellant in various tax-related issues. Case-Laws Service Tax Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251622