https://www.taxtmi.com/caselaws?id=213310 The CESTAT held that the CENVAT Credit on Hotel services and Decorator service was admissible due to their direct nexus with the appellant's business activities. However, the credit on Catering service and Pathological Laboratory service was deemed inadmissible as the appellant dropped the claim for credit on these services. Penalties under various Sections of the Finance Act, 1994 were set aside based on the bonafide belief of the appellant in availing the credit, with no evidence of deliberate duty evasion. The Stay Petition and appeal were disposed of accordingly. en-us Thu, 26 Apr 2012 00:00:00 +0530 Fri, 12 Oct 2012 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213310 The CESTAT held that the CENVAT Credit on Hotel services and Decorator service was admissible due to their direct nexus with the appellant's business activities. However, the credit on Catering service and Pathological Laboratory service was deemed inadmissible as the appellant dropped the claim for credit on these services. Penalties under various Sections of the Finance Act, 1994 were set aside based on the bonafide belief of the appellant in availing the credit, with no evidence of deliberate duty evasion. The Stay Petition and appeal were disposed of accordingly. Case-Laws Service Tax Thu, 26 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213310