https://www.taxtmi.com/caselaws?id=242133 The Appellate Tribunal CESTAT NEW DELHI upheld the disallowance of Cenvat credit for dismantling of plants and renovation activities, amounting to Rs. 54,907 and Rs. 19,603 respectively. The penalty under Rule 15 of Cenvat Credit Rules, 2004 was waived due to lack of evidence of mala fide intent. The disallowed credits were not considered valid input services directly linked to manufacturing processes, leading to the dismissal of the appeal. Compliance with Cenvat Credit Rules, 2004 was emphasized to avoid disallowances and penalties. en-us Wed, 22 Aug 2012 00:00:00 +0530 Wed, 08 Jan 2014 08:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242133 The Appellate Tribunal CESTAT NEW DELHI upheld the disallowance of Cenvat credit for dismantling of plants and renovation activities, amounting to Rs. 54,907 and Rs. 19,603 respectively. The penalty under Rule 15 of Cenvat Credit Rules, 2004 was waived due to lack of evidence of mala fide intent. The disallowed credits were not considered valid input services directly linked to manufacturing processes, leading to the dismissal of the appeal. Compliance with Cenvat Credit Rules, 2004 was emphasized to avoid disallowances and penalties. Case-Laws Service Tax Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242133