https://www.taxtmi.com/caselaws?id=427183 The Tribunal partly allowed the appeal by setting aside the penalty imposed under Section 78 of the Finance Act, 1994, while upholding the disallowance of Cenvat credit on outdoor catering services, recovery of interest, and invocation of the extended period of limitation for demand. The decision emphasized strict interpretation of statutory provisions, excluding outdoor catering services from Cenvat credit post-01.04.2011. en-us Thu, 18 Aug 2022 00:00:00 +0530 Sat, 03 Sep 2022 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427183 The Tribunal partly allowed the appeal by setting aside the penalty imposed under Section 78 of the Finance Act, 1994, while upholding the disallowance of Cenvat credit on outdoor catering services, recovery of interest, and invocation of the extended period of limitation for demand. The decision emphasized strict interpretation of statutory provisions, excluding outdoor catering services from Cenvat credit post-01.04.2011. Case-Laws Service Tax Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427183