https://www.taxtmi.com/caselaws?id=438883 The Appellate Tribunal ruled in favor of the Appellant, a group company, in a case concerning the denial of CENVAT Credit by the Department. The Tribunal held that the services provided by ABMCPL, the service provider, fell within the definition of 'Business Support Service' under the Finance Act, 1994. It was noted that ABMCPL had correctly paid Service Tax under BSS, which was not disputed by the Department. The Tribunal allowed the appeal, setting aside the impugned order, and found that the notices issued beyond the normal limitation period were unsustainable due to the lack of suppression of facts. en-us Fri, 09 Jun 2023 00:00:00 +0530 Thu, 30 Apr 2026 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438883 The Appellate Tribunal ruled in favor of the Appellant, a group company, in a case concerning the denial of CENVAT Credit by the Department. The Tribunal held that the services provided by ABMCPL, the service provider, fell within the definition of 'Business Support Service' under the Finance Act, 1994. It was noted that ABMCPL had correctly paid Service Tax under BSS, which was not disputed by the Department. The Tribunal allowed the appeal, setting aside the impugned order, and found that the notices issued beyond the normal limitation period were unsustainable due to the lack of suppression of facts. Case-Laws Central Excise Fri, 09 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438883