https://www.taxtmi.com/caselaws?id=267900 The tribunal held that construction services for building a school and colony were not eligible for CENVAT credit as they lacked nexus with the appellant's petroleum product manufacturing business. The construction activities were deemed non-cenvatable as they did not impact the manufacturing operations. The tribunal also ruled in favor of the appellant regarding the limitation period for the first demand, setting aside penalties due to lack of malicious intent. The demands under the second notice within the limitation period were confirmed without penalties. en-us Thu, 25 Jun 2015 00:00:00 +0530 Thu, 25 Feb 2016 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267900 The tribunal held that construction services for building a school and colony were not eligible for CENVAT credit as they lacked nexus with the appellant's petroleum product manufacturing business. The construction activities were deemed non-cenvatable as they did not impact the manufacturing operations. The tribunal also ruled in favor of the appellant regarding the limitation period for the first demand, setting aside penalties due to lack of malicious intent. The demands under the second notice within the limitation period were confirmed without penalties. Case-Laws Central Excise Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267900