https://www.taxtmi.com/caselaws?id=312781 CESTAT Chandigarh allowed the appeal regarding CENVAT credit on after-sales service. The Tribunal held that the appellant correctly availed CENVAT credit on service tax paid for warranty services provided by dealers to customers on appellant's behalf. The department failed to produce evidence of suppression of facts with intent to evade service tax payment, making the extended limitation period inapplicable. The decision relied on previous Tribunal rulings in similar cases involving the same appellant. en-us Thu, 20 Jul 2023 00:00:00 +0530 Wed, 06 Mar 2024 20:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312781 CESTAT Chandigarh allowed the appeal regarding CENVAT credit on after-sales service. The Tribunal held that the appellant correctly availed CENVAT credit on service tax paid for warranty services provided by dealers to customers on appellant's behalf. The department failed to produce evidence of suppression of facts with intent to evade service tax payment, making the extended limitation period inapplicable. The decision relied on previous Tribunal rulings in similar cases involving the same appellant. Case-Laws Central Excise Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312781