https://www.taxtmi.com/caselaws?id=78032 The Tribunal upheld the Commissioner's decision to deny Cenvat credit on capital goods purchased before services became taxable, citing Rule 6(4) of CCR. The appellants' argument based on a previous Tribunal decision was deemed inapplicable. The denial of credit was consistent with statutory provisions. The Tribunal vacated the penalty of Rs. 25 lakhs imposed under Rule 15(1) of CCR, considering the dispute centered on interpreting CCR provisions, with no evidence of deliberate malpractice. en-us Mon, 10 May 2010 00:00:00 +0530 Thu, 08 May 2014 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78032 The Tribunal upheld the Commissioner's decision to deny Cenvat credit on capital goods purchased before services became taxable, citing Rule 6(4) of CCR. The appellants' argument based on a previous Tribunal decision was deemed inapplicable. The denial of credit was consistent with statutory provisions. The Tribunal vacated the penalty of Rs. 25 lakhs imposed under Rule 15(1) of CCR, considering the dispute centered on interpreting CCR provisions, with no evidence of deliberate malpractice. Case-Laws Service Tax Mon, 10 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78032