https://www.taxtmi.com/caselaws?id=782415 CESTAT Chandigarh allowed the appeal, holding that the appellant had correctly availed Cenvat Credit under the Cenvat Credit Rules, 2004 and that the Commissioner erred by confirming Rs. 8,28,713 on a ground not stated in the show cause notice. Since services were rendered, received, and duly recorded, rejection of credit on alleged non-payment to the service provider was impermissible. The demand of Rs. 64,534 for short-paid service tax, based on differences between the balance sheet and ST-3 returns, was set aside as the discrepancy stood rectified through revised returns. Extended limitation was held inapplicable as the demand was audit-based. Consequently, interest and penalties were also set aside. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782415 CESTAT Chandigarh allowed the appeal, holding that the appellant had correctly availed Cenvat Credit under the Cenvat Credit Rules, 2004 and that the Commissioner erred by confirming Rs. 8,28,713 on a ground not stated in the show cause notice. Since services were rendered, received, and duly recorded, rejection of credit on alleged non-payment to the service provider was impermissible. The demand of Rs. 64,534 for short-paid service tax, based on differences between the balance sheet and ST-3 returns, was set aside as the discrepancy stood rectified through revised returns. Extended limitation was held inapplicable as the demand was audit-based. Consequently, interest and penalties were also set aside. Case-Laws Service Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782415