https://www.taxtmi.com/caselaws?id=367253 The Tribunal ruled in favor of the appellant in a case involving the irregular availment of Cenvat Credit for construction materials used in building a guard/retention wall in the port area. The Tribunal found that the construction of the wall was essential for providing port services and preventing disruptions in port activities. Additionally, the Tribunal held that the Show Cause Notice issued was barred by limitation, as there was no evidence of fraudulent intent. As a result, the impugned orders were set aside, and the appeal was allowed based on the limitation issue, providing relief to the appellant. en-us Tue, 11 Sep 2018 00:00:00 +0530 Wed, 19 Sep 2018 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367253 The Tribunal ruled in favor of the appellant in a case involving the irregular availment of Cenvat Credit for construction materials used in building a guard/retention wall in the port area. The Tribunal found that the construction of the wall was essential for providing port services and preventing disruptions in port activities. Additionally, the Tribunal held that the Show Cause Notice issued was barred by limitation, as there was no evidence of fraudulent intent. As a result, the impugned orders were set aside, and the appeal was allowed based on the limitation issue, providing relief to the appellant. Case-Laws Service Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367253