https://www.taxtmi.com/caselaws?id=348560 Cenvat credit was denied for mounting services performed at the buyer's premises because the service lacked a direct or indirect nexus with manufacture of the assessee's own final product and was a post-manufacture activity. The agreement between the parties and inclusion of mounting cost in the sale value did not change the statutory character of the service. On limitation, the extended period was held not sustainable, so the demand was confined to the normal period. Penalty was also set aside because the dispute arose from interpretation of the credit provisions, not from conduct justifying penal consequences. en-us Thu, 21 Sep 2017 00:00:00 +0530 Mon, 25 Sep 2017 07:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348560 Cenvat credit was denied for mounting services performed at the buyer's premises because the service lacked a direct or indirect nexus with manufacture of the assessee's own final product and was a post-manufacture activity. The agreement between the parties and inclusion of mounting cost in the sale value did not change the statutory character of the service. On limitation, the extended period was held not sustainable, so the demand was confined to the normal period. Penalty was also set aside because the dispute arose from interpretation of the credit provisions, not from conduct justifying penal consequences. Case-Laws Central Excise Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348560