https://www.taxtmi.com/caselaws?id=436408 The Tribunal allowed the appeal by remanding it to the original authority to quantify the duty for the normal period. The denial of Cenvat credit on waste removal service was overturned, citing it as an integral part of the manufacturing process. However, Cenvat credit denial for services allegedly used for building structure was upheld due to lack of evidence. The demand for service tax on fees paid to government departments was deemed valid. The extended period for demand was not invoked, limiting the demand to the normal period for specific services. Penalties under sections 78 and 77 of the Finance Act, 1994 were waived. en-us Mon, 10 Apr 2023 00:00:00 +0530 Thu, 13 Apr 2023 07:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436408 The Tribunal allowed the appeal by remanding it to the original authority to quantify the duty for the normal period. The denial of Cenvat credit on waste removal service was overturned, citing it as an integral part of the manufacturing process. However, Cenvat credit denial for services allegedly used for building structure was upheld due to lack of evidence. The demand for service tax on fees paid to government departments was deemed valid. The extended period for demand was not invoked, limiting the demand to the normal period for specific services. Penalties under sections 78 and 77 of the Finance Act, 1994 were waived. Case-Laws Service Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436408