https://www.taxtmi.com/caselaws?id=765146 CESTAT New Delhi allowed the appeal challenging demands for excess CENVAT credit availment. The Tribunal held that discrepancies between credit register and ST-3 returns were statutorily permissible as appellant had availed 100% credit but utilized only 50% as mandated, with balance remaining unutilized. CENVAT credit on manpower services was correctly availed as these constituted eligible input services facilitating output telephonic services. Demand for reversal of credit on capital goods sold as scrap was unsustainable since credit was not originally availed on pre-2004 purchased goods. Extended limitation period was unjustified as appellant regularly filed returns and maintained records subject to departmental audit, with no suppression of facts established. All demands totaling Rs.1,79,11,286 and Rs.59,94,339 were set aside. en-us Fri, 24 Jan 2025 00:00:00 +0530 Sat, 30 May 2026 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765146 CESTAT New Delhi allowed the appeal challenging demands for excess CENVAT credit availment. The Tribunal held that discrepancies between credit register and ST-3 returns were statutorily permissible as appellant had availed 100% credit but utilized only 50% as mandated, with balance remaining unutilized. CENVAT credit on manpower services was correctly availed as these constituted eligible input services facilitating output telephonic services. Demand for reversal of credit on capital goods sold as scrap was unsustainable since credit was not originally availed on pre-2004 purchased goods. Extended limitation period was unjustified as appellant regularly filed returns and maintained records subject to departmental audit, with no suppression of facts established. All demands totaling Rs.1,79,11,286 and Rs.59,94,339 were set aside. Case-Laws Service Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765146