https://www.taxtmi.com/caselaws?id=334562 The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal by M/s Capital Cars Pvt. Ltd., setting aside the Order-in-Original regarding service tax liability, Cenvat Credit, and penalties. The Tribunal directed the Original Authority to re-adjudicate the matter, emphasizing the importance of documentary proof for availing exemptions under Notification No.12/2003 and considering relevant Cenvat Credit Rules for eligibility determination. The issue of limitation was left open for examination, and the case was remanded for further consideration based on these key aspects. en-us Tue, 30 Aug 2016 00:00:00 +0530 Wed, 16 Nov 2016 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334562 The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal by M/s Capital Cars Pvt. Ltd., setting aside the Order-in-Original regarding service tax liability, Cenvat Credit, and penalties. The Tribunal directed the Original Authority to re-adjudicate the matter, emphasizing the importance of documentary proof for availing exemptions under Notification No.12/2003 and considering relevant Cenvat Credit Rules for eligibility determination. The issue of limitation was left open for examination, and the case was remanded for further consideration based on these key aspects. Case-Laws Service Tax Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334562