Cable Operator Wins Partial Relief in Service Tax Case, Limited to Normal Limitation Period with Credit Claims Scrutinized

CESTAT partially allowed the appeal concerning service tax liability for a cable operator. The tribunal held that the extended period of limitation could not be invoked, and the demand should be restricted to the normal limitation period. The matter was remanded to the Original Authority for quantum determination of taxes for the standard period. While rejecting CENVAT credit claims, the tribunal directed the Adjudicating Authority to evaluate credit documentation against prescribed Rule 4(7) conditions during remand proceedings. The decision affirmed that local cable operators are independently liable for service tax, subject to threshold exemptions and compliance with regulatory requirements. .....

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