https://www.taxtmi.com/caselaws?id=428268 The High Court upheld the Tribunal's decision that the services provided by consignment stockists qualified as input services for CENVAT Credit. The Court also ruled that the clarification in the notification had retrospective effect and that the extended period of limitation did not apply due to the lack of suppression of facts by the respondent. The revenue's appeal was dismissed, and the substantial questions of law were decided against the revenue. en-us Tue, 27 Sep 2022 00:00:00 +0530 Thu, 02 Mar 2023 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428268 The High Court upheld the Tribunal's decision that the services provided by consignment stockists qualified as input services for CENVAT Credit. The Court also ruled that the clarification in the notification had retrospective effect and that the extended period of limitation did not apply due to the lack of suppression of facts by the respondent. The revenue's appeal was dismissed, and the substantial questions of law were decided against the revenue. Case-Laws Central Excise Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428268