https://www.taxtmi.com/caselaws?id=366581 The appeal was dismissed, and the Tribunal upheld the original authority's findings. The appellants were found to have improperly availed CENVAT Credit on common input services by selectively applying Rule 6(2) and Rule 6(3), which was against the legal provisions. The invocation of the extended period and penalties was justified due to the appellants' deliberate actions. en-us Thu, 30 Aug 2018 00:00:00 +0530 Fri, 06 Mar 2020 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366581 The appeal was dismissed, and the Tribunal upheld the original authority's findings. The appellants were found to have improperly availed CENVAT Credit on common input services by selectively applying Rule 6(2) and Rule 6(3), which was against the legal provisions. The invocation of the extended period and penalties was justified due to the appellants' deliberate actions. Case-Laws Service Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366581