https://www.taxtmi.com/caselaws?id=270405 The Tribunal upheld the denial of CENVAT credit on service tax for food coupons, citing lack of evidence that the food grains purchased through the coupons were exclusively consumed by employees. However, the demand for service tax with interest for the extended period of limitation was set aside based on the appellant's disclosure in returns and the interpretation of Cenvat Credit Rules. The penalty was also set aside, and the impugned order was modified to uphold the demand for service tax with interest for the normal period of limitation. en-us Fri, 18 Sep 2015 00:00:00 +0530 Sat, 16 Jan 2016 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270405 The Tribunal upheld the denial of CENVAT credit on service tax for food coupons, citing lack of evidence that the food grains purchased through the coupons were exclusively consumed by employees. However, the demand for service tax with interest for the extended period of limitation was set aside based on the appellant's disclosure in returns and the interpretation of Cenvat Credit Rules. The penalty was also set aside, and the impugned order was modified to uphold the demand for service tax with interest for the normal period of limitation. Case-Laws Service Tax Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270405