https://www.taxtmi.com/caselaws?id=754403 CESTAT Kolkata allowed the assessee's appeal and rejected the revenue's appeal in a CENVAT credit dispute. The tribunal set aside a demand of Rs. 11,12,41,507/- under Rule 6(3A) of CENVAT Credit Rules, 2004, finding it time-barred as the assessee had bona fide belief they weren't manufacturing excisable goods and the department failed to query their dual activities despite ST-3 returns being filed. Additionally, the tribunal allowed CENVAT credit of Rs. 5,27,86,789/- for services used in pipeline laying, ruling that credit cannot be denied when immovable property is used for providing output services subject to service tax. en-us Wed, 12 Jun 2024 00:00:00 +0530 Mon, 24 Jun 2024 08:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754403 CESTAT Kolkata allowed the assessee's appeal and rejected the revenue's appeal in a CENVAT credit dispute. The tribunal set aside a demand of Rs. 11,12,41,507/- under Rule 6(3A) of CENVAT Credit Rules, 2004, finding it time-barred as the assessee had bona fide belief they weren't manufacturing excisable goods and the department failed to query their dual activities despite ST-3 returns being filed. Additionally, the tribunal allowed CENVAT credit of Rs. 5,27,86,789/- for services used in pipeline laying, ruling that credit cannot be denied when immovable property is used for providing output services subject to service tax. Case-Laws Service Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754403