https://www.taxtmi.com/caselaws?id=434092 The Tribunal allowed the appeal in favor of the appellant, Delhi Metro Rail Corporation (DMRC), setting aside the demands for disallowance of Cenvat credit and the penalties imposed. The judgment emphasized that the input services were used for both exempt and taxable services, and registration of premises is not a precondition for availing Cenvat credit. The issue of the limitation period for the Show Cause Notice was left open due to the appeal being allowed on merits. en-us Wed, 15 Feb 2023 00:00:00 +0530 Fri, 08 Sep 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434092 The Tribunal allowed the appeal in favor of the appellant, Delhi Metro Rail Corporation (DMRC), setting aside the demands for disallowance of Cenvat credit and the penalties imposed. The judgment emphasized that the input services were used for both exempt and taxable services, and registration of premises is not a precondition for availing Cenvat credit. The issue of the limitation period for the Show Cause Notice was left open due to the appeal being allowed on merits. Case-Laws Service Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434092