https://www.taxtmi.com/caselaws?id=218274 The Tribunal allowed the appeal in a case concerning entitlement to Cenvat credit of service tax on CHA services. The appellant mistakenly quoted the service tax registration number instead of the excise registration number in payment challans. Despite having paid the amount before the adjudication order, the department demanded repayment due to the error. The Tribunal deemed this demand unsustainable, emphasizing that the error did not affect the payment received by the department. The penalty and interest imposed on the appellant were also considered in light of the technical error, leading to the appeal being allowed. en-us Thu, 22 Mar 2012 00:00:00 +0530 Wed, 07 Nov 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218274 The Tribunal allowed the appeal in a case concerning entitlement to Cenvat credit of service tax on CHA services. The appellant mistakenly quoted the service tax registration number instead of the excise registration number in payment challans. Despite having paid the amount before the adjudication order, the department demanded repayment due to the error. The Tribunal deemed this demand unsustainable, emphasizing that the error did not affect the payment received by the department. The penalty and interest imposed on the appellant were also considered in light of the technical error, leading to the appeal being allowed. Case-Laws Service Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218274