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    <title>2019 (3) TMI 1422 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, holding the service eligible for CENVAT credit as it was not classified as industrial construction service but as mechanical work. The Department&#039;s demand for credit within a larger limitation period was rejected due to lack of grounds for alleging suppression of facts. The Tribunal found the impugned order unsustainable in law and limitation, setting it aside in favor of the appellant.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, holding the service eligible for CENVAT credit as it was not classified as industrial construction service but as mechanical work. The Department&#039;s demand for credit within a larger limitation period was rejected due to lack of grounds for alleging suppression of facts. The Tribunal found the impugned order unsustainable in law and limitation, setting it aside in favor of the appellant.</description>
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