https://www.taxtmi.com/caselaws?id=217153 The Appellate Tribunal CESTAT, New Delhi confirmed the demand for service tax and excess debited amount, imposing penalties under relevant rules. The Tribunal rejected the appeal against the denial of abatement and restriction on credit utilization, noting the Appellants' argument of non-availment of cenvat credit not specifically rebutted by the Revenue. Regarding the demand of Rs. 3,83,655, the Tribunal emphasized full credit allowance for tax paid on services specified in Rule 6(5). The Tribunal waived the balance dues for hearing the appeal under Section 35F of the Central Excise Act, staying the collection of remaining amounts for a fair adjudication process. en-us Fri, 09 Sep 2011 00:00:00 +0530 Sat, 06 Oct 2012 04:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217153 The Appellate Tribunal CESTAT, New Delhi confirmed the demand for service tax and excess debited amount, imposing penalties under relevant rules. The Tribunal rejected the appeal against the denial of abatement and restriction on credit utilization, noting the Appellants' argument of non-availment of cenvat credit not specifically rebutted by the Revenue. Regarding the demand of Rs. 3,83,655, the Tribunal emphasized full credit allowance for tax paid on services specified in Rule 6(5). The Tribunal waived the balance dues for hearing the appeal under Section 35F of the Central Excise Act, staying the collection of remaining amounts for a fair adjudication process. Case-Laws Service Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217153