https://www.taxtmi.com/caselaws?id=76622 The dispute concerned the mode of discharging service tax liability through cash payment after earlier utilisation of CENVAT credit, and re-credit of the amount already used was permitted because the taxpayer accepted payment by cash. Penalty was waived because the issue related only to the method of payment and the amount involved was small. The appellant was therefore allowed to pay the tax in cash and restore the corresponding CENVAT credit. en-us Wed, 03 Mar 2010 00:00:00 +0530 Fri, 09 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76622 The dispute concerned the mode of discharging service tax liability through cash payment after earlier utilisation of CENVAT credit, and re-credit of the amount already used was permitted because the taxpayer accepted payment by cash. Penalty was waived because the issue related only to the method of payment and the amount involved was small. The appellant was therefore allowed to pay the tax in cash and restore the corresponding CENVAT credit. Case-Laws Service Tax Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76622