https://www.taxtmi.com/caselaws?id=325766 For the period before 1 April 2011, construction-related service tax credit remained available where the services were used in relation to business activities, because the narrower exclusion for construction services came only with the 1 April 2011 amendment. Where the assessee disclosed the credit in statutory records, RG-23A, TR-6 challans and ER-1 returns, there was no suppression or wilful misstatement to justify the extended limitation period. A demand also could not be sustained on a ground not alleged in the show cause notice. The appeal succeeded and the adverse demand and penalty findings were set aside. en-us Fri, 11 Mar 2016 00:00:00 +0530 Mon, 17 Oct 2016 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325766 For the period before 1 April 2011, construction-related service tax credit remained available where the services were used in relation to business activities, because the narrower exclusion for construction services came only with the 1 April 2011 amendment. Where the assessee disclosed the credit in statutory records, RG-23A, TR-6 challans and ER-1 returns, there was no suppression or wilful misstatement to justify the extended limitation period. A demand also could not be sustained on a ground not alleged in the show cause notice. The appeal succeeded and the adverse demand and penalty findings were set aside. Case-Laws Central Excise Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325766