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    <title>Appellant Not Liable for Penal Action on Cenvat Credit Due to Conditional Responsibility on Service Provider&#039;s Tax Payment.</title>
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    <description>Cenvat Credit - After the whereabouts of service provider and if it was found that they had not paid the tax, appellant would have reversed the credit in which case they would not be liable to penal action at all. - AT</description>
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      <description>Cenvat Credit - After the whereabouts of service provider and if it was found that they had not paid the tax, appellant would have reversed the credit in which case they would not be liable to penal action at all. - AT</description>
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