https://www.taxtmi.com/caselaws?id=191674 The Tribunal allowed the appeal in favor of the appellant, ruling that the show cause notice issued beyond the one-year limitation for denial of input service tax credit on repair and maintenance services during September 2010 to September 2011 was time-barred. The Commissioner (Appeals) set aside the penalty, emphasizing the absence of fraud or evasion elements in the case. The decision was based on the interpretation of statutory provisions and the acknowledgment of a previous notice on the same issue, leading to the conclusion that the denial lacked merit solely due to the limitation constraint. en-us Fri, 08 Jan 2016 00:00:00 +0530 Thu, 13 Apr 2017 07:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191674 The Tribunal allowed the appeal in favor of the appellant, ruling that the show cause notice issued beyond the one-year limitation for denial of input service tax credit on repair and maintenance services during September 2010 to September 2011 was time-barred. The Commissioner (Appeals) set aside the penalty, emphasizing the absence of fraud or evasion elements in the case. The decision was based on the interpretation of statutory provisions and the acknowledgment of a previous notice on the same issue, leading to the conclusion that the denial lacked merit solely due to the limitation constraint. Case-Laws Service Tax Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191674