https://www.taxtmi.com/caselaws?id=325337 The Tribunal set aside the impugned order on the grounds that the proceedings were time-barred due to non-service of the show cause notice before the prescribed time, and the issue of tower components' eligibility for cenvat credit was a matter of dispute. The Tribunal allowed the appeal, concluding that there was no clear evidence of due service of the notice within the specified timeframe. Additionally, the Tribunal held that the reasoning for invoking the extended period for self-assessment was not sustainable, as the eligibility of tower components for cenvat credit had been a subject of interpretation and dispute in various forums. en-us Tue, 19 Jan 2016 00:00:00 +0530 Thu, 17 Mar 2016 22:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325337 The Tribunal set aside the impugned order on the grounds that the proceedings were time-barred due to non-service of the show cause notice before the prescribed time, and the issue of tower components' eligibility for cenvat credit was a matter of dispute. The Tribunal allowed the appeal, concluding that there was no clear evidence of due service of the notice within the specified timeframe. Additionally, the Tribunal held that the reasoning for invoking the extended period for self-assessment was not sustainable, as the eligibility of tower components for cenvat credit had been a subject of interpretation and dispute in various forums. Case-Laws Service Tax Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325337