https://www.taxtmi.com/caselaws?id=400091 The appeals were allowed, and the impugned order was set aside. The tribunal found that the demand of service tax of Rs. 1,03,22,449 was not sustainable as the appellants were eligible to utilize the Cenvat credit availed on inputs/input services prior to 01.03.2006. Additionally, the tribunal concluded that the contracts were composite contracts and not leviable to service tax before 01.06.2007, and the demand for service tax after 01.06.2007 could not be confirmed. The issue of limitation was not addressed as the appeals were decided on merits. en-us Fri, 23 Oct 2020 00:00:00 +0530 Wed, 28 Oct 2020 09:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400091 The appeals were allowed, and the impugned order was set aside. The tribunal found that the demand of service tax of Rs. 1,03,22,449 was not sustainable as the appellants were eligible to utilize the Cenvat credit availed on inputs/input services prior to 01.03.2006. Additionally, the tribunal concluded that the contracts were composite contracts and not leviable to service tax before 01.06.2007, and the demand for service tax after 01.06.2007 could not be confirmed. The issue of limitation was not addressed as the appeals were decided on merits. Case-Laws Service Tax Fri, 23 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400091