https://www.taxtmi.com/caselaws?id=246208 The Tribunal set aside the Commissioner's decision, allowing the appellant's appeal regarding the denial of Cenvat credit amounting to Rs. 8,13,065. It was held that transportation services for staff, children, and ambulance are eligible for Cenvat credit as they are essential for business activities. The penalties under the Cenvat Credit Rules, 2004 were not applicable as the credit was availed based on statutory documents without malafide intent. The judgment emphasized the broad definition of input services and supported the appellant's claim for Cenvat credit. en-us Fri, 04 Jan 2013 00:00:00 +0530 Fri, 11 Mar 2016 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246208 The Tribunal set aside the Commissioner's decision, allowing the appellant's appeal regarding the denial of Cenvat credit amounting to Rs. 8,13,065. It was held that transportation services for staff, children, and ambulance are eligible for Cenvat credit as they are essential for business activities. The penalties under the Cenvat Credit Rules, 2004 were not applicable as the credit was availed based on statutory documents without malafide intent. The judgment emphasized the broad definition of input services and supported the appellant's claim for Cenvat credit. Case-Laws Central Excise Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246208