https://www.taxtmi.com/caselaws?id=379412 The Tribunal upheld the Commissioner (Appeals) order, confirming the eligibility of CENVAT Credit on construction services for setting up factory premises. It found Rule 3(5) of the CENVAT Credit Rules, 2004, inapplicable, deemed the demand time-barred, and set aside penalties imposed under Section 11AC of the Central Excise Act, 1944. The Department's appeal was dismissed. en-us Mon, 29 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 16:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379412 The Tribunal upheld the Commissioner (Appeals) order, confirming the eligibility of CENVAT Credit on construction services for setting up factory premises. It found Rule 3(5) of the CENVAT Credit Rules, 2004, inapplicable, deemed the demand time-barred, and set aside penalties imposed under Section 11AC of the Central Excise Act, 1944. The Department's appeal was dismissed. Case-Laws Central Excise Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379412