https://www.taxtmi.com/caselaws?id=250077 Penalty for wrongly availed Cenvat credit was held unsustainable where the assessee paid the credit and interest before receipt of the show-cause notice and the record showed a bona fide mistake rather than deliberate evasion. On those facts, invocation of the extended period was also not justified. The substantive demand for the credit and interest remained undisturbed, but the penalty was deleted, limiting relief to that extent. en-us Fri, 04 Jan 2013 00:00:00 +0530 Fri, 01 Aug 2014 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250077 Penalty for wrongly availed Cenvat credit was held unsustainable where the assessee paid the credit and interest before receipt of the show-cause notice and the record showed a bona fide mistake rather than deliberate evasion. On those facts, invocation of the extended period was also not justified. The substantive demand for the credit and interest remained undisturbed, but the penalty was deleted, limiting relief to that extent. Case-Laws Service Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250077