https://www.taxtmi.com/caselaws?id=331826 The appellant availed Cenvat Credit for construction services related to various buildings within the factory premises. Dispute arose over the eligibility of credit as services were deemed unrelated to final product manufacture. Revenue alleged suppression of fact, leading to penalty imposition. Contradictory judgments on credit admissibility and penalty imposition complexity were noted. The extended demand period was invoked based on alleged suppression of fact, but appellant's regular submission of details led to penalty waiver. The final judgment ruled in favor of the appellant, deeming the demand time-barred and unsustainable. en-us Wed, 08 Jun 2016 00:00:00 +0530 Sat, 19 Nov 2016 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331826 The appellant availed Cenvat Credit for construction services related to various buildings within the factory premises. Dispute arose over the eligibility of credit as services were deemed unrelated to final product manufacture. Revenue alleged suppression of fact, leading to penalty imposition. Contradictory judgments on credit admissibility and penalty imposition complexity were noted. The extended demand period was invoked based on alleged suppression of fact, but appellant's regular submission of details led to penalty waiver. The final judgment ruled in favor of the appellant, deeming the demand time-barred and unsustainable. Case-Laws Central Excise Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331826