https://www.taxtmi.com/caselaws?id=376012 The Tribunal allowed the appeal, setting aside the Commissioner of CGST & Central Excise (Appeals) order. It emphasized the ISD's responsibility to prove the eligibility of Service Tax credit and the lack of jurisdiction of the Additional Commissioner (Audit) in issuing show-cause notices invoking an extended period of limitation. The appellant successfully challenged the inadmissibility of CENVAT credit availed at the end of the peripheral unit of the input service distributor, with the Tribunal ruling in their favor based on legal responsibilities and jurisdictional issues. en-us Thu, 28 Feb 2019 00:00:00 +0530 Tue, 12 Mar 2019 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376012 The Tribunal allowed the appeal, setting aside the Commissioner of CGST & Central Excise (Appeals) order. It emphasized the ISD's responsibility to prove the eligibility of Service Tax credit and the lack of jurisdiction of the Additional Commissioner (Audit) in issuing show-cause notices invoking an extended period of limitation. The appellant successfully challenged the inadmissibility of CENVAT credit availed at the end of the peripheral unit of the input service distributor, with the Tribunal ruling in their favor based on legal responsibilities and jurisdictional issues. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376012