https://www.taxtmi.com/caselaws?id=762359 CESTAT Chandigarh set aside the adjudication order due to excessive delay in passing the order. The dispute period was 2008-09 to 2010-11, show cause notice issued on 16.10.2014, but order passed on 22.03.2021 after seven years without department correspondence. The delay violated natural justice principles and increased appellant's interest liability. The tribunal held that appellant validly opted for 67% abatement under Notification No. 01/2006-ST for construction services, fulfilled all conditions, and could continue benefiting from the notification as it wasn't withdrawn. Appeal allowed with consequential relief. en-us Tue, 26 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762359 CESTAT Chandigarh set aside the adjudication order due to excessive delay in passing the order. The dispute period was 2008-09 to 2010-11, show cause notice issued on 16.10.2014, but order passed on 22.03.2021 after seven years without department correspondence. The delay violated natural justice principles and increased appellant's interest liability. The tribunal held that appellant validly opted for 67% abatement under Notification No. 01/2006-ST for construction services, fulfilled all conditions, and could continue benefiting from the notification as it wasn't withdrawn. Appeal allowed with consequential relief. Case-Laws Service Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762359