https://www.taxtmi.com/caselaws?id=357005 The Tribunal partially allowed the appeals, upholding the denial of credit on inputs/capital goods and towers/shelters for the normal period without penalties, while allowing credit on input services and setting aside the denial of exemption under Notification No. 4/2004-ST. The invocation of the extended period of limitation was deemed unwarranted due to the appellants' bonafide belief, resulting in a nuanced resolution of the contested issues. en-us Wed, 07 Mar 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357005 The Tribunal partially allowed the appeals, upholding the denial of credit on inputs/capital goods and towers/shelters for the normal period without penalties, while allowing credit on input services and setting aside the denial of exemption under Notification No. 4/2004-ST. The invocation of the extended period of limitation was deemed unwarranted due to the appellants' bonafide belief, resulting in a nuanced resolution of the contested issues. Case-Laws Service Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357005