https://www.taxtmi.com/caselaws?id=760465 CENVAT credit was treated as admissible for employee household-goods transport on transfer, employee travel for official business, diesel-related services for DG sets at cell sites, and prefabricated shelters used in telecom infrastructure, because these inputs and services were considered integrally connected with business operations under the broader pre-amendment input service regime. The prefabricated shelters were also regarded as passive infrastructure or accessories to BTS and therefore eligible for credit as capital goods. On limitation, the extended period was found inapplicable because no suppression of facts or mala fide intent to evade tax was established, and the consequential interest and penalty demands could not survive. en-us Tue, 10 Sep 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760465 CENVAT credit was treated as admissible for employee household-goods transport on transfer, employee travel for official business, diesel-related services for DG sets at cell sites, and prefabricated shelters used in telecom infrastructure, because these inputs and services were considered integrally connected with business operations under the broader pre-amendment input service regime. The prefabricated shelters were also regarded as passive infrastructure or accessories to BTS and therefore eligible for credit as capital goods. On limitation, the extended period was found inapplicable because no suppression of facts or mala fide intent to evade tax was established, and the consequential interest and penalty demands could not survive. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760465