https://www.taxtmi.com/caselaws?id=173781 The Tribunal upheld penalties for duty recovery and denied the appeal on wrongful Cenvat credit availment. The appellant's late payment post-audit did not demonstrate bona fide actions, justifying penalties. Regarding Cenvat credit on furniture, the Tribunal agreed with the Commissioner that items like cots and tables were ineligible, being used for sleeping rather than service provision. The appeal was dismissed, emphasizing the need for genuine actions and proper credit eligibility. en-us Tue, 23 Sep 2014 00:00:00 +0530 Tue, 22 Sep 2015 14:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173781 The Tribunal upheld penalties for duty recovery and denied the appeal on wrongful Cenvat credit availment. The appellant's late payment post-audit did not demonstrate bona fide actions, justifying penalties. Regarding Cenvat credit on furniture, the Tribunal agreed with the Commissioner that items like cots and tables were ineligible, being used for sleeping rather than service provision. The appeal was dismissed, emphasizing the need for genuine actions and proper credit eligibility. Case-Laws Service Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173781