https://www.taxtmi.com/caselaws?id=362250 The Tribunal upheld the denial of cenvat credit on inputs and capital goods in a case involving a refinery's contracts for a project. The appellant's claim for credit was rejected as the contractor had paid service tax under the Works Contract Composition Scheme. The Tribunal emphasized that indirect benefits should not be allowed when direct actions are prohibited. The plea of the show cause notice being time-barred was also dismissed due to the appellant's awareness of the contractual terms. The decision was made on 20.06.2018, affirming the denial of cenvat credit based on the contractor's scheme compliance. en-us Wed, 20 Jun 2018 00:00:00 +0530 Fri, 22 Jun 2018 06:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362250 The Tribunal upheld the denial of cenvat credit on inputs and capital goods in a case involving a refinery's contracts for a project. The appellant's claim for credit was rejected as the contractor had paid service tax under the Works Contract Composition Scheme. The Tribunal emphasized that indirect benefits should not be allowed when direct actions are prohibited. The plea of the show cause notice being time-barred was also dismissed due to the appellant's awareness of the contractual terms. The decision was made on 20.06.2018, affirming the denial of cenvat credit based on the contractor's scheme compliance. Case-Laws Central Excise Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362250