https://www.taxtmi.com/caselaws?id=325018 The Tribunal confirmed the Service Tax amount and interest recovery against the appellant. The demand for Service Tax related to wrongly utilized Cenvat Credit was dismissed due to lack of evidence of providing exempted services by the appellant. Penalties under Sections 76 and 77 were upheld, with the penalty under Section 76 capped at the Service Tax amount. The Tribunal found the appellant's explanation regarding the Cenvat Credit demand plausible and ruled in favor of the appellant on this issue. en-us Thu, 11 Feb 2016 00:00:00 +0530 Tue, 08 Mar 2016 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325018 The Tribunal confirmed the Service Tax amount and interest recovery against the appellant. The demand for Service Tax related to wrongly utilized Cenvat Credit was dismissed due to lack of evidence of providing exempted services by the appellant. Penalties under Sections 76 and 77 were upheld, with the penalty under Section 76 capped at the Service Tax amount. The Tribunal found the appellant's explanation regarding the Cenvat Credit demand plausible and ruled in favor of the appellant on this issue. Case-Laws Service Tax Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325018