https://www.taxtmi.com/caselaws?id=269106 Credit on guest house and colony maintenance services was treated as a genuinely disputable issue, and the assessee's reliance on an earlier favourable Tribunal view supported a bona fide belief in admissibility. On that basis, extended limitation for the CENVAT credit demand was held unavailable, so recovery was confined to the normal one-year period with interest. For the same reason, no intention to evade duty was attributed and penalty was held unsustainable. The demand for the normal period survived, but the assessee obtained partial relief on limitation and penalty. en-us Wed, 10 Jun 2015 00:00:00 +0530 Tue, 08 Dec 2015 11:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269106 Credit on guest house and colony maintenance services was treated as a genuinely disputable issue, and the assessee's reliance on an earlier favourable Tribunal view supported a bona fide belief in admissibility. On that basis, extended limitation for the CENVAT credit demand was held unavailable, so recovery was confined to the normal one-year period with interest. For the same reason, no intention to evade duty was attributed and penalty was held unsustainable. The demand for the normal period survived, but the assessee obtained partial relief on limitation and penalty. Case-Laws Service Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269106