https://www.taxtmi.com/caselaws?id=466405 Cenvat credit on inputs and input services employed in construction of immovable property can be utilised to discharge service tax liability on output services; the Supreme Court considered this question and treated the appeal despite delay. The court condoned the delay and directed issuance of notice returnable in four weeks. The operative effect is acceptance of the appeal for adjudication on merits concerning entitlement to Cenvat credit and its applicability against service tax liability, with procedural remedy granted by condonation and issuance of notice. en-us Mon, 08 May 2023 00:00:00 +0530 Wed, 04 Feb 2026 18:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466405 Cenvat credit on inputs and input services employed in construction of immovable property can be utilised to discharge service tax liability on output services; the Supreme Court considered this question and treated the appeal despite delay. The court condoned the delay and directed issuance of notice returnable in four weeks. The operative effect is acceptance of the appeal for adjudication on merits concerning entitlement to Cenvat credit and its applicability against service tax liability, with procedural remedy granted by condonation and issuance of notice. Case-Laws Service Tax Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466405