https://www.taxtmi.com/caselaws?id=373085 The Tribunal allowed the appeal of a contractor engaged in erecting telecom towers, overturning the disallowance of cenvat credit for MS bars/saria. The Tribunal held that Rule 8 of CCR 2004, invoked in the show cause notice, does not apply to service providers. The appellant's compliance with tax payments and proper documentation supported their entitlement to credit and consequential benefits. The decision emphasized the importance of accurate rule interpretation and relevant notice issuance, ultimately granting relief to the appellant. en-us Tue, 30 Oct 2018 00:00:00 +0530 Mon, 07 Jan 2019 12:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373085 The Tribunal allowed the appeal of a contractor engaged in erecting telecom towers, overturning the disallowance of cenvat credit for MS bars/saria. The Tribunal held that Rule 8 of CCR 2004, invoked in the show cause notice, does not apply to service providers. The appellant's compliance with tax payments and proper documentation supported their entitlement to credit and consequential benefits. The decision emphasized the importance of accurate rule interpretation and relevant notice issuance, ultimately granting relief to the appellant. Case-Laws Service Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373085