https://www.taxtmi.com/caselaws?id=203130 The court dismissed the Revenue's appeals and affirmed the decision to waive the penalty on the respondent. The judge considered the conflicting tribunal judgments during the relevant period and the lack of evidence showing any malafide intention on the respondent's part in utilizing cenvat credit for service tax payment. The penalty set aside by the Commissioner (Appeals) was deemed appropriate in this case. en-us Tue, 28 Dec 2010 00:00:00 +0530 Sun, 08 May 2011 22:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203130 The court dismissed the Revenue's appeals and affirmed the decision to waive the penalty on the respondent. The judge considered the conflicting tribunal judgments during the relevant period and the lack of evidence showing any malafide intention on the respondent's part in utilizing cenvat credit for service tax payment. The penalty set aside by the Commissioner (Appeals) was deemed appropriate in this case. Case-Laws Service Tax Tue, 28 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203130