https://www.taxtmi.com/caselaws?id=367319 The Tribunal allowed the appeal filed by the manufacturer of motor vehicle parts regarding the availment of Cenvat Credit on input services during the premises shifting period. The Tribunal held that as the shifting process was ongoing, and some services were still being utilized at the old premises, the credit availed was eligible. It was determined that there was no suppression of facts by the appellant, and the demand made by the Department lacked factual or legal basis. Consequently, the Tribunal set aside the order for recovery of credit, citing the ground of limitation, and allowed the appeal with any consequential reliefs. en-us Fri, 06 Jul 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367319 The Tribunal allowed the appeal filed by the manufacturer of motor vehicle parts regarding the availment of Cenvat Credit on input services during the premises shifting period. The Tribunal held that as the shifting process was ongoing, and some services were still being utilized at the old premises, the credit availed was eligible. It was determined that there was no suppression of facts by the appellant, and the demand made by the Department lacked factual or legal basis. Consequently, the Tribunal set aside the order for recovery of credit, citing the ground of limitation, and allowed the appeal with any consequential reliefs. Case-Laws Central Excise Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367319