https://www.taxtmi.com/caselaws?id=385452 The Tribunal concluded that the services in question were eligible as input services under the CENVAT Credit Rules, 2004, as they did not fall under the exclusion clause. Furthermore, the Tribunal found the invocation of the extended limitation period unjustified due to insufficient evidence of willful fact suppression. Consequently, the Tribunal set aside the order and allowed the appeal based on both merit and limitation grounds. en-us Thu, 05 Sep 2019 00:00:00 +0530 Mon, 11 Nov 2024 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385452 The Tribunal concluded that the services in question were eligible as input services under the CENVAT Credit Rules, 2004, as they did not fall under the exclusion clause. Furthermore, the Tribunal found the invocation of the extended limitation period unjustified due to insufficient evidence of willful fact suppression. Consequently, the Tribunal set aside the order and allowed the appeal based on both merit and limitation grounds. Case-Laws Central Excise Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385452