https://www.taxtmi.com/caselaws?id=376759 The Tribunal ruled in favor of the appellant on all issues. Despite procedural lapses in availing CENVAT credit on service tax for rent and maintenance charges, the credit was deemed available. However, the credit for rent of premises where capital goods were stored was deemed ineligible as the premises were used by another entity not directly related to the appellant's final products. The Tribunal found the Show Cause Notice time-barred due to the appellant's belief in the eligibility of the credit and lack of suppression of facts, setting aside the impugned order and allowing the appeal based on limitation. en-us Mon, 11 Mar 2019 00:00:00 +0530 Sat, 16 Mar 2019 08:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376759 The Tribunal ruled in favor of the appellant on all issues. Despite procedural lapses in availing CENVAT credit on service tax for rent and maintenance charges, the credit was deemed available. However, the credit for rent of premises where capital goods were stored was deemed ineligible as the premises were used by another entity not directly related to the appellant's final products. The Tribunal found the Show Cause Notice time-barred due to the appellant's belief in the eligibility of the credit and lack of suppression of facts, setting aside the impugned order and allowing the appeal based on limitation. Case-Laws Central Excise Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376759