https://www.taxtmi.com/caselaws?id=194241 Cenvat credit on motor cars was treated as inadmissible because the underlying services did not place such vehicles within the statutory category of capital goods under the Cenvat Credit Rules, 2004. Credit on the remaining capital goods was also denied because the invoices lacked sufficient description and classification details to verify eligibility. On limitation, non-filing of ST-3 returns was treated as suppression of the credit availment from the service tax department, and disclosure in income-tax returns was held insufficient. The extended period of limitation was therefore available, and the demand was held not time-barred. en-us Fri, 01 Apr 2016 00:00:00 +0530 Sat, 02 Sep 2017 11:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194241 Cenvat credit on motor cars was treated as inadmissible because the underlying services did not place such vehicles within the statutory category of capital goods under the Cenvat Credit Rules, 2004. Credit on the remaining capital goods was also denied because the invoices lacked sufficient description and classification details to verify eligibility. On limitation, non-filing of ST-3 returns was treated as suppression of the credit availment from the service tax department, and disclosure in income-tax returns was held insufficient. The extended period of limitation was therefore available, and the demand was held not time-barred. Case-Laws Service Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194241