https://www.taxtmi.com/caselaws?id=347687 The appellate tribunal overturned the denial of CENVAT credit on service tax for outward transportation of waste chemical during the manufacturing of sulphuric acid. The tribunal found that the show cause notice was time-barred as it was based on a subsequent audit, not the initial audit, and the conditions to extend the limitation period were not met. The decision denying the credit and imposing a penalty was deemed unsustainable and set aside, allowing the appeal. en-us Wed, 09 Aug 2017 00:00:00 +0530 Sat, 09 Sep 2017 08:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347687 The appellate tribunal overturned the denial of CENVAT credit on service tax for outward transportation of waste chemical during the manufacturing of sulphuric acid. The tribunal found that the show cause notice was time-barred as it was based on a subsequent audit, not the initial audit, and the conditions to extend the limitation period were not met. The decision denying the credit and imposing a penalty was deemed unsustainable and set aside, allowing the appeal. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347687