https://www.taxtmi.com/caselaws?id=448721 The Tribunal allowed the appeal, overturning the denial of CENVAT credit and the demand for service tax. It held that the denial of credit due to delayed utilization was unjustified and the demand was time-barred, lacking evidence of suppression or fraud. The impugned order was deemed legally unsustainable on both merits and limitation grounds. en-us Thu, 25 Jan 2024 00:00:00 +0530 Fri, 09 Aug 2024 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448721 The Tribunal allowed the appeal, overturning the denial of CENVAT credit and the demand for service tax. It held that the denial of credit due to delayed utilization was unjustified and the demand was time-barred, lacking evidence of suppression or fraud. The impugned order was deemed legally unsustainable on both merits and limitation grounds. Case-Laws Service Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448721