https://www.taxtmi.com/caselaws?id=381611 The High Court dismissed the appeal challenging the order under the Finance Act, 1994 and Central Excise Act, 1944. The Tribunal found the respondent's genuine belief in availing Cenvat credit for exempted services, leading to the demand for a specific period being time-barred. The Court upheld the Tribunal's decision, emphasizing the respondent's good faith and industry practices, concluding there was no intent to evade taxes. The judgment highlighted the importance of genuine belief and lack of intent to evade taxes in the case outcome. en-us Tue, 11 Jun 2019 00:00:00 +0530 Sat, 15 Jun 2019 07:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381611 The High Court dismissed the appeal challenging the order under the Finance Act, 1994 and Central Excise Act, 1944. The Tribunal found the respondent's genuine belief in availing Cenvat credit for exempted services, leading to the demand for a specific period being time-barred. The Court upheld the Tribunal's decision, emphasizing the respondent's good faith and industry practices, concluding there was no intent to evade taxes. The judgment highlighted the importance of genuine belief and lack of intent to evade taxes in the case outcome. Case-Laws Service Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381611