https://www.taxtmi.com/caselaws?id=330298 The Tribunal allowed the appeal, ruling in favor of the appellants regarding the eligibility of service tax credit on construction services. The demand for the tax credit was found to be barred by limitation under Section 11 A of the Central Excise Act, 1944, as the department failed to provide evidence of fraud, collusion, willful misstatement, or suppression of facts. The Tribunal emphasized that the appellants' belief in the eligibility of the credits, coupled with the lack of proof of fraudulent intent, led to the dismissal of the demand. en-us Tue, 12 Jul 2016 00:00:00 +0530 Fri, 22 Jul 2016 13:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330298 The Tribunal allowed the appeal, ruling in favor of the appellants regarding the eligibility of service tax credit on construction services. The demand for the tax credit was found to be barred by limitation under Section 11 A of the Central Excise Act, 1944, as the department failed to provide evidence of fraud, collusion, willful misstatement, or suppression of facts. The Tribunal emphasized that the appellants' belief in the eligibility of the credits, coupled with the lack of proof of fraudulent intent, led to the dismissal of the demand. Case-Laws Central Excise Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330298