https://www.taxtmi.com/caselaws?id=208161 The Commissioner ruled in favor of the company in the appeal against demands for irregular availment of Cenvat credit on Services Tax, amounting to Rs. 9,49,578/-, contravening Rule 3(1) of the Cenvat Credit Rules, 2004. The Commissioner found that Rule 4(7) governed the availment of credit on input services without a specified time limit, leading to the dismissal of the Departmental appeal. As there was no violation warranting penalty imposition under Section 11AC of the Central Excise Act, the judgment favored the company, setting aside the original authority's decision. en-us Fri, 15 Jan 2010 00:00:00 +0530 Sat, 07 Sep 2013 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208161 The Commissioner ruled in favor of the company in the appeal against demands for irregular availment of Cenvat credit on Services Tax, amounting to Rs. 9,49,578/-, contravening Rule 3(1) of the Cenvat Credit Rules, 2004. The Commissioner found that Rule 4(7) governed the availment of credit on input services without a specified time limit, leading to the dismissal of the Departmental appeal. As there was no violation warranting penalty imposition under Section 11AC of the Central Excise Act, the judgment favored the company, setting aside the original authority's decision. Case-Laws Service Tax Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208161