https://www.taxtmi.com/caselaws?id=437585 The Tribunal allowed the appeal, setting aside the disallowance of Cenvat credit as the appellant had met the necessary conditions and maintained proper records. The Tribunal also upheld the appellant's claim of exporting services, determining that the services provided qualified as exports, exempting the appellant from service tax. The extended period of limitation was deemed inapplicable due to the interpretational nature of the issue and the absence of fraud or misrepresentation by the appellant. en-us Mon, 17 Apr 2023 00:00:00 +0530 Tue, 03 Oct 2023 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437585 The Tribunal allowed the appeal, setting aside the disallowance of Cenvat credit as the appellant had met the necessary conditions and maintained proper records. The Tribunal also upheld the appellant's claim of exporting services, determining that the services provided qualified as exports, exempting the appellant from service tax. The extended period of limitation was deemed inapplicable due to the interpretational nature of the issue and the absence of fraud or misrepresentation by the appellant. Case-Laws Service Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437585