https://www.taxtmi.com/caselaws?id=263269 The tribunal allowed the appeal in favor of the appellant, a manufacturer of excisable goods, regarding the eligibility of CENVAT Credit for construction services used for employee accommodation. The tribunal held that the construction services qualified as input services under the Cenvat Credit Rules, 2004, as they were essential for manufacturing operations. The demand was considered time-barred, and there was no suppression of facts by the appellant. The penalty for alleged suppression of information was deemed unjustifiable as the appellant had disclosed the credit in their returns, with no evidence of evasion. The tribunal also ruled against imposing interest on the CENVAT Credit due to the timely disclosure and lack of suppression. en-us Tue, 23 Sep 2014 00:00:00 +0530 Sat, 29 Aug 2015 06:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263269 The tribunal allowed the appeal in favor of the appellant, a manufacturer of excisable goods, regarding the eligibility of CENVAT Credit for construction services used for employee accommodation. The tribunal held that the construction services qualified as input services under the Cenvat Credit Rules, 2004, as they were essential for manufacturing operations. The demand was considered time-barred, and there was no suppression of facts by the appellant. The penalty for alleged suppression of information was deemed unjustifiable as the appellant had disclosed the credit in their returns, with no evidence of evasion. The tribunal also ruled against imposing interest on the CENVAT Credit due to the timely disclosure and lack of suppression. Case-Laws Service Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263269