https://www.taxtmi.com/caselaws?id=758451 CESTAT Chandigarh allowed the appeal concerning recovery of Cenvat credit with interest and penalty. The appellant provided customer care services under Business Auxiliary Service (BAS) to a telecom company, which the Department classified as exempted call centre services, restricting credit utilization to 20%. The Tribunal found the services fell under taxable BAS category based on precedents. Additionally, the show cause notice issued in 2010 was beyond the limitation period, as the Department had conducted audits in 2005 and 2007, indicating prior knowledge of the appellant's affairs, negating any suppression of facts. en-us Wed, 11 Sep 2024 00:00:00 +0530 Sat, 14 Sep 2024 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758451 CESTAT Chandigarh allowed the appeal concerning recovery of Cenvat credit with interest and penalty. The appellant provided customer care services under Business Auxiliary Service (BAS) to a telecom company, which the Department classified as exempted call centre services, restricting credit utilization to 20%. The Tribunal found the services fell under taxable BAS category based on precedents. Additionally, the show cause notice issued in 2010 was beyond the limitation period, as the Department had conducted audits in 2005 and 2007, indicating prior knowledge of the appellant's affairs, negating any suppression of facts. Case-Laws Service Tax Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758451