https://www.taxtmi.com/caselaws?id=765595 The CESTAT Chandigarh allowed the appeal, setting aside the demand for recovery of CENVAT credit on input services including canteen services, hospitality charges, real estate agent commissions, and construction services. The tribunal held that under Rule 2(l) of CENVAT Credit Rules 2004, these services qualified as input services used directly or indirectly in manufacturing. The extended limitation period was deemed inapplicable as the issue was interpretational with no fraud, collusion, or willful misstatement established. The appellant had bona fide belief in their entitlement to credit, and the demand was discovered only during audit, indicating no tax evasion intent. Consequently, interest and penalty were also set aside. en-us Tue, 04 Feb 2025 00:00:00 +0530 Wed, 05 Feb 2025 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765595 The CESTAT Chandigarh allowed the appeal, setting aside the demand for recovery of CENVAT credit on input services including canteen services, hospitality charges, real estate agent commissions, and construction services. The tribunal held that under Rule 2(l) of CENVAT Credit Rules 2004, these services qualified as input services used directly or indirectly in manufacturing. The extended limitation period was deemed inapplicable as the issue was interpretational with no fraud, collusion, or willful misstatement established. The appellant had bona fide belief in their entitlement to credit, and the demand was discovered only during audit, indicating no tax evasion intent. Consequently, interest and penalty were also set aside. Case-Laws Central Excise Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765595