https://www.taxtmi.com/caselaws?id=271769 The High Court dismissed the appeal, upholding the decisions of the Assistant Commissioner, Commissioner (Appeals), and CESTAT regarding the disallowance of CENVAT credit and the imposition of penalties. The delay in filing the appeal was condoned, but the Court found no substantial question of law and upheld the penalty under Section 76 of the Finance Act for non-payment of service tax. The Court concluded that the Appellant failed to demonstrate proper utilization of CENVAT credit for taxable services, leading to the dismissal of the appeal and application. en-us Mon, 08 Feb 2016 00:00:00 +0530 Sat, 17 Sep 2016 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271769 The High Court dismissed the appeal, upholding the decisions of the Assistant Commissioner, Commissioner (Appeals), and CESTAT regarding the disallowance of CENVAT credit and the imposition of penalties. The delay in filing the appeal was condoned, but the Court found no substantial question of law and upheld the penalty under Section 76 of the Finance Act for non-payment of service tax. The Court concluded that the Appellant failed to demonstrate proper utilization of CENVAT credit for taxable services, leading to the dismissal of the appeal and application. Case-Laws Service Tax Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271769