https://www.taxtmi.com/caselaws?id=382249 The Tribunal ruled in favor of the appellants, allowing them to avail Cenvat credit on inputs, capital goods, and input services used in constructing malls for providing taxable output services. Penalties and the extended period of limitation were deemed unjustified, with the Tribunal setting aside the impugned orders and granting the appeals. The appellants' compliance with credit reversal post-2011 was acknowledged, emphasizing that pre-amendment credits remained eligible. en-us Wed, 26 Jun 2019 00:00:00 +0530 Fri, 28 Jun 2019 08:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382249 The Tribunal ruled in favor of the appellants, allowing them to avail Cenvat credit on inputs, capital goods, and input services used in constructing malls for providing taxable output services. Penalties and the extended period of limitation were deemed unjustified, with the Tribunal setting aside the impugned orders and granting the appeals. The appellants' compliance with credit reversal post-2011 was acknowledged, emphasizing that pre-amendment credits remained eligible. Case-Laws Service Tax Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382249