https://www.taxtmi.com/caselaws?id=212826 The court upheld the original authority's decision in a case involving wrong availment of Cenvat Credit for Service Tax on Security Service for Cell Phone Towers by M/s. BSNL. The court emphasized the importance of providing documentary evidence for credit reversal and imposed penalties under Sections 76, 77, and 78 of the Act for false claims. While allowing an adjustment of demand from the refund due, the court stressed the need for accuracy and transparency in financial matters, supporting penalties for fraudulent actions. en-us Tue, 20 Dec 2011 00:00:00 +0530 Wed, 10 Sep 2014 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212826 The court upheld the original authority's decision in a case involving wrong availment of Cenvat Credit for Service Tax on Security Service for Cell Phone Towers by M/s. BSNL. The court emphasized the importance of providing documentary evidence for credit reversal and imposed penalties under Sections 76, 77, and 78 of the Act for false claims. While allowing an adjustment of demand from the refund due, the court stressed the need for accuracy and transparency in financial matters, supporting penalties for fraudulent actions. Case-Laws Service Tax Tue, 20 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212826