https://www.taxtmi.com/caselaws?id=267848 The appellate tribunal ruled in favor of the appellant, noting that the reversal of proportionate CENVAT credit for GTA services used in manufacturing dutiable goods nullified the credit availed. The tribunal emphasized the importance of maintaining separate records for services used for both dutiable and exempted goods. Despite the appellant's failure to provide evidence that Manpower Recruitment Agency services were solely used for dutiable goods, the tribunal limited the demand within the statutory period due to the small percentage of exempted goods produced and absence of malafide intent. The penalty imposed was set aside based on the absence of malafide intent. en-us Fri, 19 Jun 2015 00:00:00 +0530 Fri, 13 May 2016 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267848 The appellate tribunal ruled in favor of the appellant, noting that the reversal of proportionate CENVAT credit for GTA services used in manufacturing dutiable goods nullified the credit availed. The tribunal emphasized the importance of maintaining separate records for services used for both dutiable and exempted goods. Despite the appellant's failure to provide evidence that Manpower Recruitment Agency services were solely used for dutiable goods, the tribunal limited the demand within the statutory period due to the small percentage of exempted goods produced and absence of malafide intent. The penalty imposed was set aside based on the absence of malafide intent. Case-Laws Service Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267848