https://www.taxtmi.com/caselaws?id=267020 Reversal of CENVAT credit on input services with interest before adjudication was treated as sufficient to satisfy the exemption condition under Notification No. 1/2006-ST, because the earlier notification had no bar on such credit and the later condition was newly introduced. Construction work for completion of the Dabhol jetty was held to relate to an other port, so the service qualified for exemption and was not taxable as Commercial or Industrial Construction Service; the captive or privately used character of the jetty did not change its port status. Once the substantive demands failed, and in any event mere non-payment of tax and non-filing of returns were insufficient to prove wilful suppression, the extended period of limitation and penalty were held not invocable. en-us Tue, 28 Apr 2015 00:00:00 +0530 Fri, 15 Jan 2016 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267020 Reversal of CENVAT credit on input services with interest before adjudication was treated as sufficient to satisfy the exemption condition under Notification No. 1/2006-ST, because the earlier notification had no bar on such credit and the later condition was newly introduced. Construction work for completion of the Dabhol jetty was held to relate to an other port, so the service qualified for exemption and was not taxable as Commercial or Industrial Construction Service; the captive or privately used character of the jetty did not change its port status. Once the substantive demands failed, and in any event mere non-payment of tax and non-filing of returns were insufficient to prove wilful suppression, the extended period of limitation and penalty were held not invocable. Case-Laws Service Tax Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267020