https://www.taxtmi.com/caselaws?id=777157 Cenvat credit had to be taken within the one-year period prescribed under Rule 4(7) of the Cenvat Credit Rules, 2004; credit claimed after that limit was inadmissible and could not be used to discharge service tax liability. The record also showed non-payment until audit and delayed return filing, which supported the levy of interest and penalties. On that basis, the demand of service tax, interest, and penalties was sustained and the appeal failed. en-us Wed, 13 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777157 Cenvat credit had to be taken within the one-year period prescribed under Rule 4(7) of the Cenvat Credit Rules, 2004; credit claimed after that limit was inadmissible and could not be used to discharge service tax liability. The record also showed non-payment until audit and delayed return filing, which supported the levy of interest and penalties. On that basis, the demand of service tax, interest, and penalties was sustained and the appeal failed. Case-Laws Service Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777157