https://www.taxtmi.com/caselaws?id=373402 Reversal of Cenvat credit with interest before the show cause notice satisfied the abatement condition for construction services, because the assessee was placed in the same position as if credit had not been taken; the related demand and penalty were set aside. Cenvat credit on scaffoldings was denied because the goods fell under Chapter 73, which is excluded from the definition of capital goods; the demand on that count was upheld. Extended limitation and penalty were not sustainable where the credit was disclosed in the Cenvat records and ST-3 returns and suppression was not established; most of the demand was time-barred and penalty was set aside. en-us Tue, 08 Jan 2019 00:00:00 +0530 Sat, 12 Jan 2019 06:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373402 Reversal of Cenvat credit with interest before the show cause notice satisfied the abatement condition for construction services, because the assessee was placed in the same position as if credit had not been taken; the related demand and penalty were set aside. Cenvat credit on scaffoldings was denied because the goods fell under Chapter 73, which is excluded from the definition of capital goods; the demand on that count was upheld. Extended limitation and penalty were not sustainable where the credit was disclosed in the Cenvat records and ST-3 returns and suppression was not established; most of the demand was time-barred and penalty was set aside. Case-Laws Service Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373402