https://www.taxtmi.com/caselaws?id=214110 The appellant's claim for set off of service tax against excise duty liability for photography service was denied by the authorities below. The Tribunal upheld the decision, stating that the photography service was not essential for the manufacture of the final product, a picture tube. The penalty for wrong availment of credit was reduced from Rs.10,000 to Rs.1,000 due to the appellant's conduct not warranting the maximum penalty. en-us Thu, 14 Jul 2011 00:00:00 +0530 Fri, 14 Sep 2012 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214110 The appellant's claim for set off of service tax against excise duty liability for photography service was denied by the authorities below. The Tribunal upheld the decision, stating that the photography service was not essential for the manufacture of the final product, a picture tube. The penalty for wrong availment of credit was reduced from Rs.10,000 to Rs.1,000 due to the appellant's conduct not warranting the maximum penalty. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214110