https://www.taxtmi.com/caselaws?id=439579 Captive coal and iron ore mines treated as part of the same integrated establishment as the factory, so input services used at the mines and credit distributed through the mines office as an Input Service Distributor were eligible for Cenvat credit. The wider definition of input services was applied without a factory-only locational restriction, and prior rulings on captive mines were followed. On limitation and penalty, disclosure in returns and invoice-wise credit details meant suppression or misstatement was not proved, so the extended period could not be invoked and the penalties failed. The credit demand, limitation challenge, and penalties were all unsustainable. en-us Mon, 26 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439579 Captive coal and iron ore mines treated as part of the same integrated establishment as the factory, so input services used at the mines and credit distributed through the mines office as an Input Service Distributor were eligible for Cenvat credit. The wider definition of input services was applied without a factory-only locational restriction, and prior rulings on captive mines were followed. On limitation and penalty, disclosure in returns and invoice-wise credit details meant suppression or misstatement was not proved, so the extended period could not be invoked and the penalties failed. The credit demand, limitation challenge, and penalties were all unsustainable. Case-Laws Central Excise Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439579