https://www.taxtmi.com/caselaws?id=780468 CESTAT allowed the appeal, holding the appellant entitled to CENVAT credit of Rs.2,39,82,982 on input services and Rs.30,01,598 on capital goods used for construction and future operation of the hotel. The Tribunal found an operative agreement to provide services established service-provider status, making the inputs and capital goods eligible under CCR, 2004. The show-cause notice issued beyond five years was time-barred in absence of evidence of suppression or misrepresentation. Impugned order set aside; appeal allowed. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780468 CESTAT allowed the appeal, holding the appellant entitled to CENVAT credit of Rs.2,39,82,982 on input services and Rs.30,01,598 on capital goods used for construction and future operation of the hotel. The Tribunal found an operative agreement to provide services established service-provider status, making the inputs and capital goods eligible under CCR, 2004. The show-cause notice issued beyond five years was time-barred in absence of evidence of suppression or misrepresentation. Impugned order set aside; appeal allowed. Case-Laws Service Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780468