https://www.taxtmi.com/caselaws?id=252932 The Tribunal upheld the penalties imposed on the appellant for the recovery of duty short paid/non-paid, emphasizing that the delayed payment was inadvertent and not excusable. Additionally, the Tribunal rejected the appeal regarding the wrongful availment of Cenvat Credit on furniture items, stating that items like tables, chairs, stools, and cots were not eligible for credit as they were not essential for providing services. The Commissioner's decision was affirmed, highlighting that the appellant's actions did not warrant a waiver of penalties or eligibility for credit on such furniture items. en-us Wed, 08 Oct 2014 00:00:00 +0530 Fri, 07 Nov 2014 20:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252932 The Tribunal upheld the penalties imposed on the appellant for the recovery of duty short paid/non-paid, emphasizing that the delayed payment was inadvertent and not excusable. Additionally, the Tribunal rejected the appeal regarding the wrongful availment of Cenvat Credit on furniture items, stating that items like tables, chairs, stools, and cots were not eligible for credit as they were not essential for providing services. The Commissioner's decision was affirmed, highlighting that the appellant's actions did not warrant a waiver of penalties or eligibility for credit on such furniture items. Case-Laws Service Tax Wed, 08 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252932