https://www.taxtmi.com/caselaws?id=243756 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 11AC and allowing the input service credit on outward courier charges and interior decoration services. The appellant's contention that there was no willful suppression of fact was accepted, leading to the conclusion that the penalty was not imposable. The Tribunal also noted that in the absence of fraud or willful misstatement, the penalty under Section 11AC was not justified, citing relevant case law to support its decision. en-us Wed, 27 Nov 2013 00:00:00 +0530 Tue, 29 Aug 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243756 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 11AC and allowing the input service credit on outward courier charges and interior decoration services. The appellant's contention that there was no willful suppression of fact was accepted, leading to the conclusion that the penalty was not imposable. The Tribunal also noted that in the absence of fraud or willful misstatement, the penalty under Section 11AC was not justified, citing relevant case law to support its decision. Case-Laws Central Excise Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243756