https://www.taxtmi.com/caselaws?id=266944 The tribunal ruled in favor of the appellants in an appeal challenging the disallowance of Cenvat credit on input services for the period April 2006 to March 2007. The Commissioner (Appeals) found no intention to evade duty or avail wrongful credit, considering it an interpretation issue rather than malafide intent. The tribunal concurred on the limitation issue, stating the demand was time-barred as it involved interpreting the definition of input services under the Central Excise Act, 1944. Consequently, the penalty was set aside, and the demand was deemed unsustainable, providing relief to the appellants. en-us Fri, 10 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266944 The tribunal ruled in favor of the appellants in an appeal challenging the disallowance of Cenvat credit on input services for the period April 2006 to March 2007. The Commissioner (Appeals) found no intention to evade duty or avail wrongful credit, considering it an interpretation issue rather than malafide intent. The tribunal concurred on the limitation issue, stating the demand was time-barred as it involved interpreting the definition of input services under the Central Excise Act, 1944. Consequently, the penalty was set aside, and the demand was deemed unsustainable, providing relief to the appellants. Case-Laws Service Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266944