https://www.taxtmi.com/caselaws?id=332875 CENVAT credit was treated as admissible for utilisation beyond the monthly limit under the applicable rule, tower erection and construction services for the pre-exclusion period, balance capital-goods credit in the subsequent year, diesel supply-related services, and liaisoning and catering services. The restriction on diesel itself did not extend to service tax paid on arrangements for its delivery and handling. Credit on towers and shelters remained unavailable because binding High Court precedent treated those items as ineligible. Penalty was not warranted because the disputes were interpretative and most substantive demands failed. The appeal succeeded except on credit relating to towers and shelters. 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 for utilisation beyond the monthly limit under the applicable rule, tower erection and construction services for the pre-exclusion period, balance capital-goods credit in the subsequent year, diesel supply-related services, and liaisoning and catering services. The restriction on diesel itself did not extend to service tax paid on arrangements for its delivery and handling. Credit on towers and shelters remained unavailable because binding High Court precedent treated those items as ineligible. Penalty was not warranted because the disputes were interpretative and most substantive demands failed. The appeal succeeded except on credit relating to towers and shelters. Case-Laws Service Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332875