https://www.taxtmi.com/caselaws?id=375474 The Tribunal ruled in favor of the appellant in a case involving the applicability of the Composition Scheme for Works Contract Service. It held that reflecting payment in returns constituted opting for the scheme. Regarding the availment of Cenvat credit under the Composition Scheme, the Tribunal allowed the reversal of credit even beyond the prescribed time limit. The taxability of mobilization charges was remanded for further examination based on relevant legal precedents, granting the appellant the opportunity to contest the issues before the adjudicating authority. en-us Mon, 10 Dec 2018 00:00:00 +0530 Wed, 20 Feb 2019 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375474 The Tribunal ruled in favor of the appellant in a case involving the applicability of the Composition Scheme for Works Contract Service. It held that reflecting payment in returns constituted opting for the scheme. Regarding the availment of Cenvat credit under the Composition Scheme, the Tribunal allowed the reversal of credit even beyond the prescribed time limit. The taxability of mobilization charges was remanded for further examination based on relevant legal precedents, granting the appellant the opportunity to contest the issues before the adjudicating authority. Case-Laws Service Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375474