https://www.taxtmi.com/caselaws?id=246546 The Tribunal upheld the respondent's eligibility for cenvat credit on courier services, dismissing the Revenue's appeal. The Commissioner's reliance on tribunal decisions and lack of evidence from the Revenue to refute the respondent's claim supported the decision. Additionally, the Tribunal rejected the Revenue's appeal against the demand, interest, and penalty imposed post CERA audit findings, providing relief to the respondent by not confirming the amount, emphasizing the need for evidence and legal precedents in such cases. en-us Fri, 03 Aug 2012 00:00:00 +0530 Fri, 04 Apr 2014 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246546 The Tribunal upheld the respondent's eligibility for cenvat credit on courier services, dismissing the Revenue's appeal. The Commissioner's reliance on tribunal decisions and lack of evidence from the Revenue to refute the respondent's claim supported the decision. Additionally, the Tribunal rejected the Revenue's appeal against the demand, interest, and penalty imposed post CERA audit findings, providing relief to the respondent by not confirming the amount, emphasizing the need for evidence and legal precedents in such cases. Case-Laws Central Excise Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246546