https://www.taxtmi.com/caselaws?id=268540 The Appellate Tribunal CESTAT Bangalore ruled that the appellants were not eligible for Cenvat Credit on steel items for fabrication of hoardings during the normal period. However, due to the debatable nature of the issue, penalty imposition was deemed inappropriate. The decision also denied Cenvat Credit on steel items used for advertising purposes during the normal period, emphasizing the need for a direct link between input services and output service for eligibility. The tribunal upheld the demand for Cenvat Credit within the normal period but set aside the penalty and demand beyond that period due to the debatable nature of the main issue and non-invocation of the extended period. en-us Fri, 30 Jan 2015 00:00:00 +0530 Mon, 19 Sep 2016 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268540 The Appellate Tribunal CESTAT Bangalore ruled that the appellants were not eligible for Cenvat Credit on steel items for fabrication of hoardings during the normal period. However, due to the debatable nature of the issue, penalty imposition was deemed inappropriate. The decision also denied Cenvat Credit on steel items used for advertising purposes during the normal period, emphasizing the need for a direct link between input services and output service for eligibility. The tribunal upheld the demand for Cenvat Credit within the normal period but set aside the penalty and demand beyond that period due to the debatable nature of the main issue and non-invocation of the extended period. Case-Laws Service Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268540