https://www.taxtmi.com/caselaws?id=180754 The appellant, engaged in manufacturing petroleum products, faced denial of CENVAT credit for service tax paid on construction activities unrelated to their business. The tribunal upheld the denial, stating the construction had no nexus with manufacturing activities. However, the limitation period for the first demand was found barred, leading to the penalty imposition being set aside. The tribunal confirmed demands from the second notice within the limitation period but did not impose a penalty due to the absence of mala fide intent. en-us Fri, 19 Jun 2015 00:00:00 +0530 Fri, 01 Apr 2016 11:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180754 The appellant, engaged in manufacturing petroleum products, faced denial of CENVAT credit for service tax paid on construction activities unrelated to their business. The tribunal upheld the denial, stating the construction had no nexus with manufacturing activities. However, the limitation period for the first demand was found barred, leading to the penalty imposition being set aside. The tribunal confirmed demands from the second notice within the limitation period but did not impose a penalty due to the absence of mala fide intent. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180754