https://www.taxtmi.com/caselaws?id=330545 The Tribunal allowed the appeal, overturning the denial of cenvat credit on the service tax paid for the construction of a bitumen road connecting the factory gate to the main public road. The decision was based on the inter-connected nature of the roads, the appellant's genuine belief in the eligibility of credit, and the lack of justification for the denial based solely on the time bar. en-us Tue, 17 May 2016 00:00:00 +0530 Thu, 28 Jul 2016 17:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330545 The Tribunal allowed the appeal, overturning the denial of cenvat credit on the service tax paid for the construction of a bitumen road connecting the factory gate to the main public road. The decision was based on the inter-connected nature of the roads, the appellant's genuine belief in the eligibility of credit, and the lack of justification for the denial based solely on the time bar. Case-Laws Central Excise Tue, 17 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330545