https://www.taxtmi.com/caselaws?id=430722 Extended limitation could not be invoked for denial of cenvat credit because the relevant transactions were reflected in the books and supported by vouchers, leaving no material to show suppression or contumacious conduct. Cenvat credit on works contract service was also admissible where the service related to construction of a cafe and banquet hall forming part of the premises used for taxable output services, since the construction had a direct nexus with rendering those services under the main input service definition. On these findings, the demand and penalties were not sustainable, and relief was granted to the assessee. en-us Thu, 16 Jun 2022 00:00:00 +0530 Mon, 06 Mar 2023 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430722 Extended limitation could not be invoked for denial of cenvat credit because the relevant transactions were reflected in the books and supported by vouchers, leaving no material to show suppression or contumacious conduct. Cenvat credit on works contract service was also admissible where the service related to construction of a cafe and banquet hall forming part of the premises used for taxable output services, since the construction had a direct nexus with rendering those services under the main input service definition. On these findings, the demand and penalties were not sustainable, and relief was granted to the assessee. Case-Laws Service Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430722