https://www.taxtmi.com/caselaws?id=762235 CESTAT Kolkata allowed the appellant's appeal regarding disallowed CENVAT credit on business support services and DG set/tower dismantling services. The tribunal held that diesel procurement, transportation, and filling services for DG sets qualified as input services under the wide definition, being necessary for continuous telecommunication operations. Similarly, DG set and tower dismantling services were deemed input services as they were used in furtherance of the telecommunication business. The tribunal set aside credit disallowances and ruled that extended limitation period was not invokable absent suppression of facts or mala fide intent, particularly in cases involving statutory interpretation. en-us Mon, 18 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762235 CESTAT Kolkata allowed the appellant's appeal regarding disallowed CENVAT credit on business support services and DG set/tower dismantling services. The tribunal held that diesel procurement, transportation, and filling services for DG sets qualified as input services under the wide definition, being necessary for continuous telecommunication operations. Similarly, DG set and tower dismantling services were deemed input services as they were used in furtherance of the telecommunication business. The tribunal set aside credit disallowances and ruled that extended limitation period was not invokable absent suppression of facts or mala fide intent, particularly in cases involving statutory interpretation. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762235