https://www.taxtmi.com/caselaws?id=271025 The Tribunal set aside the demand for reversal of cenvat credit availed on outdoor catering services during a specific period, except for any demand within the limitation period from the show cause notice date. Penalties were also overturned due to the appellant's bona-fide belief in availing cenvat credit on service tax paid for canteen services collected from employees. The Tribunal emphasized that the issue of limitation is a mixed question of law and facts that can be raised at any stage, particularly when based on a bona-fide belief. en-us Fri, 30 Oct 2015 00:00:00 +0530 Sat, 01 Oct 2016 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271025 The Tribunal set aside the demand for reversal of cenvat credit availed on outdoor catering services during a specific period, except for any demand within the limitation period from the show cause notice date. Penalties were also overturned due to the appellant's bona-fide belief in availing cenvat credit on service tax paid for canteen services collected from employees. The Tribunal emphasized that the issue of limitation is a mixed question of law and facts that can be raised at any stage, particularly when based on a bona-fide belief. Case-Laws Central Excise Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271025