https://www.taxtmi.com/caselaws?id=148672 The appellant was successful in their appeal regarding the denial of Cenvat credit on input services related to handling of boiler ash and compost. The judgment held that the services were integral to manufacturing dutiable final products and compliance with pollution control regulations, making the appellant eligible for the credit. Additionally, the penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004 was overturned due to lack of specificity in the notice and unjustifiably high amount, aligning with precedents emphasizing the need for clarity and proportionality in penalties. The appeal was allowed, granting the appellant relief on both issues. en-us Fri, 28 Aug 2009 00:00:00 +0530 Wed, 01 May 2013 17:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148672 The appellant was successful in their appeal regarding the denial of Cenvat credit on input services related to handling of boiler ash and compost. The judgment held that the services were integral to manufacturing dutiable final products and compliance with pollution control regulations, making the appellant eligible for the credit. Additionally, the penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004 was overturned due to lack of specificity in the notice and unjustifiably high amount, aligning with precedents emphasizing the need for clarity and proportionality in penalties. The appeal was allowed, granting the appellant relief on both issues. Case-Laws Service Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148672