https://www.taxtmi.com/caselaws?id=353221 The tribunal allowed the appeal, setting aside the order of the Commissioner(Appeals) that partly allowed the appeal and dropped the penalty imposed on the appellant. The dispute centered around the availment of cenvat credit on service tax paid for canteen construction and sales commission. The tribunal held that the demand was time-barred as there was no intention to evade payment of duty, as established by the Commissioner(Appeals). Consequently, the entire demand, including interest and penalty, was deemed time-barred, leading to the appeal's success. en-us Mon, 27 Nov 2017 00:00:00 +0530 Sat, 30 Dec 2017 08:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353221 The tribunal allowed the appeal, setting aside the order of the Commissioner(Appeals) that partly allowed the appeal and dropped the penalty imposed on the appellant. The dispute centered around the availment of cenvat credit on service tax paid for canteen construction and sales commission. The tribunal held that the demand was time-barred as there was no intention to evade payment of duty, as established by the Commissioner(Appeals). Consequently, the entire demand, including interest and penalty, was deemed time-barred, leading to the appeal's success. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353221