https://www.taxtmi.com/caselaws?id=266538 The Appellate Tribunal CESTAT Ahmedabad partially allowed the appeal concerning the denial of CENVAT Credit on G.T.A. services amounting to Rs. 48,192.00. The Tribunal upheld the denial of credit due to lack of evidence of goods delivery at the customer's premises but found no intent to evade duty. The penalty imposed under Section 11AC of the Central Excise Act 1944 was deemed excessive and reduced to Rs. 5,000.00. The judgment emphasized the requirement to prove delivery for credit eligibility and the necessity for a balanced approach in penalty imposition. en-us Fri, 02 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 10:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266538 The Appellate Tribunal CESTAT Ahmedabad partially allowed the appeal concerning the denial of CENVAT Credit on G.T.A. services amounting to Rs. 48,192.00. The Tribunal upheld the denial of credit due to lack of evidence of goods delivery at the customer's premises but found no intent to evade duty. The penalty imposed under Section 11AC of the Central Excise Act 1944 was deemed excessive and reduced to Rs. 5,000.00. The judgment emphasized the requirement to prove delivery for credit eligibility and the necessity for a balanced approach in penalty imposition. Case-Laws Central Excise Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266538