https://www.taxtmi.com/caselaws?id=268234 The appellate authority found that the appellant promptly rectified irregularities in cenvat credit availed on motor vehicles, input services from abroad, and for exempted services. The appellant acknowledged and rectified wrongly taken cenvat credit due to non-taxable output services. Despite a show-cause notice for demanding wrongly availed credit, interest, and penalty, the authority set aside the penalty under Rule 15(4) of Cenvat Credit Rules, citing lack of intent to evade tax. The demands for cenvat credit and interest were upheld as uncontested. en-us Fri, 20 Mar 2015 00:00:00 +0530 Mon, 23 Nov 2015 03:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268234 The appellate authority found that the appellant promptly rectified irregularities in cenvat credit availed on motor vehicles, input services from abroad, and for exempted services. The appellant acknowledged and rectified wrongly taken cenvat credit due to non-taxable output services. Despite a show-cause notice for demanding wrongly availed credit, interest, and penalty, the authority set aside the penalty under Rule 15(4) of Cenvat Credit Rules, citing lack of intent to evade tax. The demands for cenvat credit and interest were upheld as uncontested. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268234