https://www.taxtmi.com/caselaws?id=326869 The Tribunal upheld the Commissioner's decision to drop the proceedings under Section 73(3) of the Finance Act. The respondent voluntarily reversed the credit, paid interest, and filed an application under Section 73(3). The Tribunal found the issue of Cenvat credit admissibility on input services contentious and upheld the Commissioner's decision based on detailed findings. The Revenue's appeal was dismissed, emphasizing the respondent's compliance with the reversal of credit and payment of interest. en-us Tue, 05 Jan 2016 00:00:00 +0530 Sat, 01 Oct 2016 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326869 The Tribunal upheld the Commissioner's decision to drop the proceedings under Section 73(3) of the Finance Act. The respondent voluntarily reversed the credit, paid interest, and filed an application under Section 73(3). The Tribunal found the issue of Cenvat credit admissibility on input services contentious and upheld the Commissioner's decision based on detailed findings. The Revenue's appeal was dismissed, emphasizing the respondent's compliance with the reversal of credit and payment of interest. Case-Laws Service Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326869