https://www.taxtmi.com/caselaws?id=173821 The High Court partially allowed the appeal in a case involving improper utilization of Cenvat Credit for service tax liability on digital signature certification services. The Court set aside penalties under Section 76 and 78 of the Finance Act, 1994, citing the appellant's reasonable belief regarding the classification of services and lack of intentional tax evasion. The appellant was directed to avail Cenvat Credit for the amount paid in cash, emphasizing the peculiar circumstances of the case. en-us Thu, 21 Mar 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173821 The High Court partially allowed the appeal in a case involving improper utilization of Cenvat Credit for service tax liability on digital signature certification services. The Court set aside penalties under Section 76 and 78 of the Finance Act, 1994, citing the appellant's reasonable belief regarding the classification of services and lack of intentional tax evasion. The appellant was directed to avail Cenvat Credit for the amount paid in cash, emphasizing the peculiar circumstances of the case. Case-Laws Service Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173821