https://www.taxtmi.com/caselaws?id=348560 The Tribunal upheld the disallowance of Cenvat Credit on Service Tax for mounting activities, ruling they were not integral to the manufacturing process. The extended period for demanding credit was rejected. Penalties were deemed unjustified due to the interpretative nature of the rules. The decision restored the adjudicating authority's order, excluding the extended limitation period and nullifying penalties. 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 The Tribunal upheld the disallowance of Cenvat Credit on Service Tax for mounting activities, ruling they were not integral to the manufacturing process. The extended period for demanding credit was rejected. Penalties were deemed unjustified due to the interpretative nature of the rules. The decision restored the adjudicating authority's order, excluding the extended limitation period and nullifying penalties. Case-Laws Central Excise Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348560