https://www.taxtmi.com/caselaws?id=410252 The Tribunal held that the appellants were entitled to CENVAT Credit on input services used for setting up their plants post-amendment of Rule 2(l) of the Cenvat Credit Rules, 2004. The recovery of CENVAT Credit along with interest was deemed unjustified as the services fell under the main part of the definition. Penalties imposed were also overturned as there was no suppression of facts. The extended period of limitation was found inapplicable. Consequently, the orders denying credit, recovery, and penalties were set aside, and the appeals were allowed with consequential reliefs. en-us Mon, 26 Jul 2021 00:00:00 +0530 Tue, 01 Feb 2022 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410252 The Tribunal held that the appellants were entitled to CENVAT Credit on input services used for setting up their plants post-amendment of Rule 2(l) of the Cenvat Credit Rules, 2004. The recovery of CENVAT Credit along with interest was deemed unjustified as the services fell under the main part of the definition. Penalties imposed were also overturned as there was no suppression of facts. The extended period of limitation was found inapplicable. Consequently, the orders denying credit, recovery, and penalties were set aside, and the appeals were allowed with consequential reliefs. Case-Laws Service Tax Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410252