https://www.taxtmi.com/caselaws?id=357426 The Tribunal allowed the appeal, setting aside the denial of Cenvat Credit for inputs and capital goods used in erecting towers and prefabricated buildings. The demand for unutilized credit was deemed time-barred as the show cause notice incorrectly applied Rule 3(5) instead of Rule 10. The appellant was not held liable for the untransferred credit lapse, and the impugned order was set aside on both merit and limitation grounds. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 23 Mar 2018 07:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357426 The Tribunal allowed the appeal, setting aside the denial of Cenvat Credit for inputs and capital goods used in erecting towers and prefabricated buildings. The demand for unutilized credit was deemed time-barred as the show cause notice incorrectly applied Rule 3(5) instead of Rule 10. The appellant was not held liable for the untransferred credit lapse, and the impugned order was set aside on both merit and limitation grounds. Case-Laws Service Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357426