https://www.taxtmi.com/caselaws?id=346941 The judgment addressed the availability of service tax credit on specific services utilized by different units, with the denial of Cenvat credit based solely on unit utilization deemed unjustified. The extended period of limitation for availing credit was found unjustifiable without evidence of malafide, leading to the setting aside of the penalty imposed. Additionally, the denial of Cenvat credit for moulds sent to job workers was to be reconsidered based on established legal principles. The appellant was granted the opportunity to contest the demands and penalties based on legal grounds and precedent decisions. en-us Fri, 11 Aug 2017 00:00:00 +0530 Thu, 12 Oct 2017 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346941 The judgment addressed the availability of service tax credit on specific services utilized by different units, with the denial of Cenvat credit based solely on unit utilization deemed unjustified. The extended period of limitation for availing credit was found unjustifiable without evidence of malafide, leading to the setting aside of the penalty imposed. Additionally, the denial of Cenvat credit for moulds sent to job workers was to be reconsidered based on established legal principles. The appellant was granted the opportunity to contest the demands and penalties based on legal grounds and precedent decisions. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346941