https://www.taxtmi.com/caselaws?id=353979 The Tribunal held that services used for setting up a factory were not eligible for Cenvat credit post-amendment, as the term "setting up" was deleted from the definition of "input service." However, the appellant succeeded on the issue of limitation, with the Tribunal finding no suppression of facts. The demand notice invoking the extended period of limitation was deemed unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief as per law. en-us Thu, 04 Jan 2018 00:00:00 +0530 Wed, 07 Feb 2018 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353979 The Tribunal held that services used for setting up a factory were not eligible for Cenvat credit post-amendment, as the term "setting up" was deleted from the definition of "input service." However, the appellant succeeded on the issue of limitation, with the Tribunal finding no suppression of facts. The demand notice invoking the extended period of limitation was deemed unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief as per law. Case-Laws Central Excise Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353979