https://www.taxtmi.com/caselaws?id=440358 The Tribunal held that the services availed by the appellant were for the repair, maintenance, and modernization of their premises, making them eligible for Cenvat credit. The show cause notice was found to be barred by time due to the lack of evidence of willful suppression by the appellant. Consequently, the appeal was allowed. en-us Thu, 13 Jul 2023 00:00:00 +0530 Sat, 15 Jul 2023 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440358 The Tribunal held that the services availed by the appellant were for the repair, maintenance, and modernization of their premises, making them eligible for Cenvat credit. The show cause notice was found to be barred by time due to the lack of evidence of willful suppression by the appellant. Consequently, the appeal was allowed. Case-Laws Central Excise Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440358