2025 (4) TMI 67

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....694 of 2022 - FINAL ORDER NO. 75738 – 75739 / 2025<br>Service Tax<br>HON'BLE MR. ASHOK JINDAL, MEMBER ( JUDICIAL ) And HON'BLE MR.K.ANPAZHAKAN, MEMBER ( TECHNICAL ) Shri D.Sue, Authorized Representative for the Appellant Ms.Shreya Mundhra & Mr.Bijay Kumar Sharma, both Advocates for the Respondent ORDER Per Ashok Jindal : The Revenue is in appeals against the 2. The facts of the case are t....

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....leged in the SCN was that the Respondent had availed and utilised CENVAT Credit on input services beyond the specified period of one year from the date of issuance of the invoices. The SCN also proposed penalty under Section 78A of the Finance Act, 1994 on the respondents, on account of his active involvement in the Respondent Company. 2.3 The Adjudicating Authority allowed the Cenvat credit of R....

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....he cenvat credit . Consequently, the impugned order is to be set aside. 4. On the other hand, the ld.Counsel for the respondents, submits that the cenvat credit has availed by the respondents, but there was no time limit to avail the cenvat credit on the input/input services received by the respondents. In that circumstances, whole of the demand, which confirmed by the ld.Adjudicating Authority i....