https://www.taxtmi.com/caselaws?id=781484 CESTAT All. set aside the service tax demand after verification found tax on earth excavation services had been paid, but upheld denial of inadmissible CENVAT credit partly-of total credit Rs.1,63,70,651 only Rs.93,41,381 was disallowed as attributable to excluded construction/works contract services under Rule 2(l) CCR, 2004. The tribunal affirmed invocation of extended limitation and upheld penalties under Rule 15 CCR read with s.78 Finance Act, 1994 for nondisclosure of inadmissible credit. Appeal allowed in part. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781484 CESTAT All. set aside the service tax demand after verification found tax on earth excavation services had been paid, but upheld denial of inadmissible CENVAT credit partly-of total credit Rs.1,63,70,651 only Rs.93,41,381 was disallowed as attributable to excluded construction/works contract services under Rule 2(l) CCR, 2004. The tribunal affirmed invocation of extended limitation and upheld penalties under Rule 15 CCR read with s.78 Finance Act, 1994 for nondisclosure of inadmissible credit. Appeal allowed in part. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781484