https://www.taxtmi.com/caselaws?id=179379 The Tribunal allowed the appeal, setting aside the department's demand for repayment of CENVAT credit on bills with different addresses. It held that the appellant, despite procedural lapses, was entitled to the credit as they paid duty, maintained records, and used input services for taxable output services. The Tribunal also found the show-cause notice time-barred, as there was no intention to evade tax and no fraud or suppression by the appellant. Additionally, the imposition of penalty without "mens rea" was overturned, emphasizing the necessity of fraudulent intent for penalty imposition. en-us Tue, 23 Sep 2014 00:00:00 +0530 Mon, 29 Feb 2016 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179379 The Tribunal allowed the appeal, setting aside the department's demand for repayment of CENVAT credit on bills with different addresses. It held that the appellant, despite procedural lapses, was entitled to the credit as they paid duty, maintained records, and used input services for taxable output services. The Tribunal also found the show-cause notice time-barred, as there was no intention to evade tax and no fraud or suppression by the appellant. Additionally, the imposition of penalty without "mens rea" was overturned, emphasizing the necessity of fraudulent intent for penalty imposition. Case-Laws Service Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179379