https://www.taxtmi.com/caselaws?id=334987 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on the value of sim-cards sold. It held that the appellant was entitled to Cenvat credit for rendering output services under the category of telephone services. The Tribunal found the Adjudicating Authority's failure to consider all points raised in the remand proceeding as a crucial error. Additionally, the Tribunal determined that the extended period of limitation was not applicable, ultimately allowing the appeal and setting aside the impugned order with consequential relief. en-us Tue, 15 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334987 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on the value of sim-cards sold. It held that the appellant was entitled to Cenvat credit for rendering output services under the category of telephone services. The Tribunal found the Adjudicating Authority's failure to consider all points raised in the remand proceeding as a crucial error. Additionally, the Tribunal determined that the extended period of limitation was not applicable, ultimately allowing the appeal and setting aside the impugned order with consequential relief. Case-Laws Service Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334987