https://www.taxtmi.com/caselaws?id=75045 The appeal filed by the Revenue regarding the irregular availment of Cenvat Credit for service tax paid on repairs and maintenance services was rejected. The appellate authority held that no penalty could be imposed as there was no evidence of mala fide intention by the assessee, which is necessary for penalty under Section 11AC of the Central Excise Act. Although the appellate authority referenced the wrong law in dropping the penalty, it was determined that penalty could not be imposed without establishing mens rea. en-us Thu, 09 Jul 2009 00:00:00 +0530 Thu, 18 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75045 The appeal filed by the Revenue regarding the irregular availment of Cenvat Credit for service tax paid on repairs and maintenance services was rejected. The appellate authority held that no penalty could be imposed as there was no evidence of mala fide intention by the assessee, which is necessary for penalty under Section 11AC of the Central Excise Act. Although the appellate authority referenced the wrong law in dropping the penalty, it was determined that penalty could not be imposed without establishing mens rea. Case-Laws Service Tax Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75045