https://www.taxtmi.com/caselaws?id=374139 The tribunal set aside penalties and demands barred by limitation for a specific period, while upholding the demand for the normal period in a case concerning eligibility for CENVAT Credit on capital goods used in providing output services. The appellant's appeal was allowed based on the grounds of limitation, as the tribunal recognized interpretational confusion and conflicting views during the relevant period. The judgment emphasizes the importance of limitation periods in tax disputes, the significance of considering precedents, and the impact of bonafide beliefs on claiming CENVAT Credit. en-us Tue, 01 Jan 2019 00:00:00 +0530 Mon, 28 Jan 2019 07:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374139 The tribunal set aside penalties and demands barred by limitation for a specific period, while upholding the demand for the normal period in a case concerning eligibility for CENVAT Credit on capital goods used in providing output services. The appellant's appeal was allowed based on the grounds of limitation, as the tribunal recognized interpretational confusion and conflicting views during the relevant period. The judgment emphasizes the importance of limitation periods in tax disputes, the significance of considering precedents, and the impact of bonafide beliefs on claiming CENVAT Credit. Case-Laws Service Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374139