https://www.taxtmi.com/caselaws?id=357219 The court allowed the appeal in part, upholding the denial of Cenvat credit on input services but allowing credit on capital goods. Penalties imposed on the appellant were set aside, and the extended period of limitation was deemed inapplicable. The decision highlighted the significance of differentiating between genuine business relationships and fraudulent setups concerning the availing of Cenvat credit. en-us Fri, 16 Feb 2018 00:00:00 +0530 Sat, 17 Mar 2018 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357219 The court allowed the appeal in part, upholding the denial of Cenvat credit on input services but allowing credit on capital goods. Penalties imposed on the appellant were set aside, and the extended period of limitation was deemed inapplicable. The decision highlighted the significance of differentiating between genuine business relationships and fraudulent setups concerning the availing of Cenvat credit. Case-Laws Central Excise Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357219