https://www.taxtmi.com/caselaws?id=212155 The appellate authority confirmed the service tax liability due to the improper availment of Cenvat credit by the appellants for various services. The lack of evidence linking the claimed credit to their business activities led to the denial of relief. Additionally, the penalty under Section 80 of the Finance Act, 1994 was reduced to 25% of the service tax demand upon compliance within the specified period, while interest remained payable. Ultimately, the appeal was partially allowed with the tax demand upheld, albeit with a reduced penalty for timely compliance. en-us Thu, 21 Apr 2011 00:00:00 +0530 Sun, 15 Apr 2012 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212155 The appellate authority confirmed the service tax liability due to the improper availment of Cenvat credit by the appellants for various services. The lack of evidence linking the claimed credit to their business activities led to the denial of relief. Additionally, the penalty under Section 80 of the Finance Act, 1994 was reduced to 25% of the service tax demand upon compliance within the specified period, while interest remained payable. Ultimately, the appeal was partially allowed with the tax demand upheld, albeit with a reduced penalty for timely compliance. Case-Laws Service Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212155