https://www.taxtmi.com/caselaws?id=380700 The tribunal set aside the impugned order due to the time-barred show cause notice lacking allegations of fraud or intent to evade duty. The demand for cenvat credit on service tax paid for hiring poclainers and tippers was deemed unsustainable, as the vehicles were classified as motor vehicles and excluded from eligibility. Despite the vehicles being classified as motor vehicles, the demand was also deemed time-barred due to the absence of fraud allegations, leading to its setting aside. en-us Wed, 08 May 2019 00:00:00 +0530 Mon, 27 May 2019 07:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380700 The tribunal set aside the impugned order due to the time-barred show cause notice lacking allegations of fraud or intent to evade duty. The demand for cenvat credit on service tax paid for hiring poclainers and tippers was deemed unsustainable, as the vehicles were classified as motor vehicles and excluded from eligibility. Despite the vehicles being classified as motor vehicles, the demand was also deemed time-barred due to the absence of fraud allegations, leading to its setting aside. Case-Laws Central Excise Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380700