https://www.taxtmi.com/caselaws?id=255985 The judge upheld the decision of the Commissioner (Appeals) to drop the penalty imposed on the respondent for taking Cenvat credit of service tax paid under Manpower Recruitment Agency Service. The judge found no evidence of any malafide intention on the part of the respondent, noting the prompt rectification of the error and refund of the service tax amount. Consequently, the appeal filed by the Revenue was dismissed, affirming the Commissioner (Appeals)'s decision. en-us Wed, 26 Nov 2014 00:00:00 +0530 Thu, 31 Dec 2015 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255985 The judge upheld the decision of the Commissioner (Appeals) to drop the penalty imposed on the respondent for taking Cenvat credit of service tax paid under Manpower Recruitment Agency Service. The judge found no evidence of any malafide intention on the part of the respondent, noting the prompt rectification of the error and refund of the service tax amount. Consequently, the appeal filed by the Revenue was dismissed, affirming the Commissioner (Appeals)'s decision. Case-Laws Service Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255985