https://www.taxtmi.com/caselaws?id=774491 Cenvat credit was treated as admissible where the Head Office issued Advice of Transfer Debit Bills containing the particulars required under Rule 9 of the Cenvat Credit Rules, 2004, and the credit related to capital goods and input services used for output services. The extended period of limitation was held inapplicable because mala fide intention was absent in the case of a public sector undertaking, so the demand could not survive and penalty was unsustainable. The operative effect was that the demand and penalty were set aside on merits and limitation. en-us Fri, 20 Jun 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774491 Cenvat credit was treated as admissible where the Head Office issued Advice of Transfer Debit Bills containing the particulars required under Rule 9 of the Cenvat Credit Rules, 2004, and the credit related to capital goods and input services used for output services. The extended period of limitation was held inapplicable because mala fide intention was absent in the case of a public sector undertaking, so the demand could not survive and penalty was unsustainable. The operative effect was that the demand and penalty were set aside on merits and limitation. Case-Laws Service Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774491