https://www.taxtmi.com/caselaws?id=781467 CESTAT Kolkata - AT allowed the appeal, holding that the impugned Service Tax demand of Rs.5,52,52,703 arose from the same invoices and constituted an excess demand which is set aside. The tribunal accepted that service-taxed expenditures for "setting up" the unit qualify as input services under the post-1.4.2011 CENVAT Credit Rules and disallowed the demand accordingly. The extended-period demand was also set aside as time-barred, there being no suppression by the appellant. The appeal is allowed on both merits and limitation. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781467 CESTAT Kolkata - AT allowed the appeal, holding that the impugned Service Tax demand of Rs.5,52,52,703 arose from the same invoices and constituted an excess demand which is set aside. The tribunal accepted that service-taxed expenditures for "setting up" the unit qualify as input services under the post-1.4.2011 CENVAT Credit Rules and disallowed the demand accordingly. The extended-period demand was also set aside as time-barred, there being no suppression by the appellant. The appeal is allowed on both merits and limitation. Case-Laws Central Excise Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781467