https://www.taxtmi.com/caselaws?id=787832 Whether CENVAT credit on service tax paid for lease cancellation qualifies as an input service under Rule 2(l) was answered by applying the limb covering services in relation to setting up/expansion of premises; the invoice and settlement for the proposed premises met that limb and credit was allowed. Whether a demand for credit availed in September 2010 is sustainable was resolved by factual findings that the credit was declared in ST-3 and departmental action was delayed until 2015, treating the matter as not suppressed and rendering the demand time barred; appeal allowed for the assessee. en-us Fri, 09 Jan 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787832 Whether CENVAT credit on service tax paid for lease cancellation qualifies as an input service under Rule 2(l) was answered by applying the limb covering services in relation to setting up/expansion of premises; the invoice and settlement for the proposed premises met that limb and credit was allowed. Whether a demand for credit availed in September 2010 is sustainable was resolved by factual findings that the credit was declared in ST-3 and departmental action was delayed until 2015, treating the matter as not suppressed and rendering the demand time barred; appeal allowed for the assessee. Case-Laws Central Excise Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787832