https://www.taxtmi.com/caselaws?id=377162 CENVAT credit on dumpers and tippers was denied on merits, but the demand was set aside as time-barred because the credit was disclosed in returns and there was no suppression, misstatement or intent to evade. Credit on capital goods imported through intermediary invoices was allowed where import, customs duty payment, receipt and use in taxable mining services were established, though credit for the period before 01.06.2007 remained inadmissible. Credit on input services from ASIP Pvt. Ltd. was also allowed on the strength of invoices and records, subject again to disallowance for the pre-taxable period. en-us Tue, 19 Mar 2019 00:00:00 +0530 Mon, 29 Apr 2019 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377162 CENVAT credit on dumpers and tippers was denied on merits, but the demand was set aside as time-barred because the credit was disclosed in returns and there was no suppression, misstatement or intent to evade. Credit on capital goods imported through intermediary invoices was allowed where import, customs duty payment, receipt and use in taxable mining services were established, though credit for the period before 01.06.2007 remained inadmissible. Credit on input services from ASIP Pvt. Ltd. was also allowed on the strength of invoices and records, subject again to disallowance for the pre-taxable period. Case-Laws Service Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377162