https://www.taxtmi.com/caselaws?id=782970 CESTAT Kolkata allowed the appeal in entirety. It held that no service tax was payable under reverse charge for technological and operational services provided by an overseas entity in 1998-1999, as such services were not taxable for that period; consequently, the demand of Rs. 34,61,434/- was set aside. The Tribunal further held that e-auction services used for sale of scrap generated during manufacture qualified as "input service" under Rule 2(l) of the CENVAT Credit Rules, and therefore disallowed credit of Rs. 25,82,950/- was restored. On limitation, it ruled that extended period was wrongly invoked since the assessee had duly reflected CENVAT credit in monthly returns and the issues were earlier pointed out in audit, negating suppression. en-us Tue, 25 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782970 CESTAT Kolkata allowed the appeal in entirety. It held that no service tax was payable under reverse charge for technological and operational services provided by an overseas entity in 1998-1999, as such services were not taxable for that period; consequently, the demand of Rs. 34,61,434/- was set aside. The Tribunal further held that e-auction services used for sale of scrap generated during manufacture qualified as "input service" under Rule 2(l) of the CENVAT Credit Rules, and therefore disallowed credit of Rs. 25,82,950/- was restored. On limitation, it ruled that extended period was wrongly invoked since the assessee had duly reflected CENVAT credit in monthly returns and the issues were earlier pointed out in audit, negating suppression. Case-Laws Central Excise Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782970