https://www.taxtmi.com/caselaws?id=369581 The Tribunal upheld the demand for recovery of service tax on Automatic Dispensing Machine (ADM) maintenance at dealer premises, denying CENVAT credit due to lack of nexus with manufacturing. However, the demand to deny credit for warehouse construction within factory premises was set aside, as the construction was deemed admissible prior to the place of removal. The appellant's argument of limitation was rejected, with the extended period applied due to irregular credit availed beyond the place of removal, leading to evasion of Central Excise duty. The Tribunal reduced interest and penalty accordingly. en-us Thu, 25 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369581 The Tribunal upheld the demand for recovery of service tax on Automatic Dispensing Machine (ADM) maintenance at dealer premises, denying CENVAT credit due to lack of nexus with manufacturing. However, the demand to deny credit for warehouse construction within factory premises was set aside, as the construction was deemed admissible prior to the place of removal. The appellant's argument of limitation was rejected, with the extended period applied due to irregular credit availed beyond the place of removal, leading to evasion of Central Excise duty. The Tribunal reduced interest and penalty accordingly. Case-Laws Central Excise Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369581