https://www.taxtmi.com/caselaws?id=759688 CESTAT Chandigarh allowed the appeal regarding wrongful availment of Cenvat Credit on various input services. The tribunal held that the department had accepted similar claims for subsequent periods (2014-15 and 2015-16) and cannot take contrary stands for the same assessee on identical issues. Services including CF agents, rent of bungalow/office/godown, brokerage charges, and computer/AC maintenance were deemed valid input services. The demand was time-barred as the show cause notice was issued beyond the normal limitation period without establishing mala fide suppression. Penalty under Rule 26(1) against the individual appellant was unsustainable as he was not dealing with excisable goods. en-us Fri, 04 Oct 2024 00:00:00 +0530 Sat, 05 Oct 2024 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759688 CESTAT Chandigarh allowed the appeal regarding wrongful availment of Cenvat Credit on various input services. The tribunal held that the department had accepted similar claims for subsequent periods (2014-15 and 2015-16) and cannot take contrary stands for the same assessee on identical issues. Services including CF agents, rent of bungalow/office/godown, brokerage charges, and computer/AC maintenance were deemed valid input services. The demand was time-barred as the show cause notice was issued beyond the normal limitation period without establishing mala fide suppression. Penalty under Rule 26(1) against the individual appellant was unsustainable as he was not dealing with excisable goods. Case-Laws Central Excise Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759688