https://www.taxtmi.com/caselaws?id=332875 CENVAT credit was treated as admissible on erection, commissioning and installation services used for setting up towers, on the balance capital goods credit in a later year, on service tax paid for diesel supply arrangements, and on liaisoning and catering services as business-related input services; the note also states that credit utilisation in excess of 20% in certain months was not contrary to Rule 6(3). Credit on towers and shelters was, however, held ineligible in view of binding precedent, and penalty was held unwarranted where the disputes were interpretative and most substantive demands failed. en-us Thu, 28 Jul 2016 00:00:00 +0530 Thu, 27 Oct 2016 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332875 CENVAT credit was treated as admissible on erection, commissioning and installation services used for setting up towers, on the balance capital goods credit in a later year, on service tax paid for diesel supply arrangements, and on liaisoning and catering services as business-related input services; the note also states that credit utilisation in excess of 20% in certain months was not contrary to Rule 6(3). Credit on towers and shelters was, however, held ineligible in view of binding precedent, and penalty was held unwarranted where the disputes were interpretative and most substantive demands failed. Case-Laws Service Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332875