https://www.taxtmi.com/caselaws?id=328913 The tribunal partially allowed the appeal, permitting the availment of Cenvat credit before registration and treating the gross amount as inclusive of service tax. The show cause notice was deemed valid, and the extended limitation period was applicable. The penalty under Section 78 was set aside, while penalties under Sections 76 and 77 were upheld. en-us Fri, 03 Jun 2016 00:00:00 +0530 Wed, 11 Jan 2017 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328913 The tribunal partially allowed the appeal, permitting the availment of Cenvat credit before registration and treating the gross amount as inclusive of service tax. The show cause notice was deemed valid, and the extended limitation period was applicable. The penalty under Section 78 was set aside, while penalties under Sections 76 and 77 were upheld. Case-Laws Service Tax Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328913