https://www.taxtmi.com/caselaws?id=776882 Condonation of a 567-day delay in filing the appeal was found unjustified, resulting in dismissal on delay; the substance addressed CENVAT credit entitlement under rule 14 of the credit rules read with section 11A, levy of penalty for contravention of credit rules, and characterization of excess baggage charges as service tax-able receipts with invocation of suppression provisions for extended period recovery. CESTATs position that a show-cause notice proposing only extended-period demands must be set aside was considered, but the appeal was dismissed on both delay and merits, upholding the tribunals impugned order. en-us Mon, 11 Aug 2025 00:00:00 +0530 Wed, 21 Jan 2026 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776882 Condonation of a 567-day delay in filing the appeal was found unjustified, resulting in dismissal on delay; the substance addressed CENVAT credit entitlement under rule 14 of the credit rules read with section 11A, levy of penalty for contravention of credit rules, and characterization of excess baggage charges as service tax-able receipts with invocation of suppression provisions for extended period recovery. CESTATs position that a show-cause notice proposing only extended-period demands must be set aside was considered, but the appeal was dismissed on both delay and merits, upholding the tribunals impugned order. Case-Laws Service Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776882