https://www.taxtmi.com/caselaws?id=760530 CESTAT Kolkata ruled in favor of appellant on multiple service tax and Cenvat Credit issues. The tribunal held appellant not liable for service tax on water supply from Government of Odisha, following precedent that such arrangements constitute supply of water rather than assignment of natural resource rights. Regarding Cenvat Credit re-availment after changing options under Rule 6(3), the tribunal found no suppression as appellant had informed the department through letters. Credit taken on invoices after one year was also permitted since it was disclosed in ER-1 returns filed within department's knowledge. Consequently, demand of Rs. 183,09,57,095 was set aside along with interest and penalties. Appeal allowed. en-us Wed, 24 Jul 2024 00:00:00 +0530 Thu, 05 Jun 2025 15:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760530 CESTAT Kolkata ruled in favor of appellant on multiple service tax and Cenvat Credit issues. The tribunal held appellant not liable for service tax on water supply from Government of Odisha, following precedent that such arrangements constitute supply of water rather than assignment of natural resource rights. Regarding Cenvat Credit re-availment after changing options under Rule 6(3), the tribunal found no suppression as appellant had informed the department through letters. Credit taken on invoices after one year was also permitted since it was disclosed in ER-1 returns filed within department's knowledge. Consequently, demand of Rs. 183,09,57,095 was set aside along with interest and penalties. Appeal allowed. Case-Laws Service Tax Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760530