https://www.taxtmi.com/caselaws?id=441759 The Tribunal allowed the appeal, holding that the appellant was eligible for the abatement under Notification No. 26/2012-ST for "renting of motor vehicle" services. The Tribunal found that the appellant's reversal of CENVAT Credit met the requirements for claiming abatement and that there was no mis-declaration or intent to evade tax. The demand for the extended period of limitation was deemed unjustified, and the impugned order was set aside with consequential benefits granted to the appellant. en-us Fri, 23 Jun 2023 00:00:00 +0530 Thu, 17 Aug 2023 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441759 The Tribunal allowed the appeal, holding that the appellant was eligible for the abatement under Notification No. 26/2012-ST for "renting of motor vehicle" services. The Tribunal found that the appellant's reversal of CENVAT Credit met the requirements for claiming abatement and that there was no mis-declaration or intent to evade tax. The demand for the extended period of limitation was deemed unjustified, and the impugned order was set aside with consequential benefits granted to the appellant. Case-Laws Service Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441759