https://www.taxtmi.com/caselaws?id=271480 The High Court upheld the Tribunal's decision, emphasizing the disputable nature of the issue of admissibility of the CENVAT credit on guest house and colony maintenance services. The court ruled that the extended period of limitation for imposing penalties could not be invoked due to conflicting decisions and the lack of intent to evade duty. Consequently, the penalty was set aside, and the demand was restricted to within one year from the show cause notice date. en-us Thu, 28 Jan 2016 00:00:00 +0530 Tue, 20 Sep 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271480 The High Court upheld the Tribunal's decision, emphasizing the disputable nature of the issue of admissibility of the CENVAT credit on guest house and colony maintenance services. The court ruled that the extended period of limitation for imposing penalties could not be invoked due to conflicting decisions and the lack of intent to evade duty. Consequently, the penalty was set aside, and the demand was restricted to within one year from the show cause notice date. Case-Laws Central Excise Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271480