https://www.taxtmi.com/caselaws?id=330056 The Tribunal allowed the appeal, remanding the case to reassess the disallowed cenvat credit and interest liability within the one-year period. The decision emphasized the absence of suppression or intent to evade duties, aligning with legal precedents permitting cenvat credit on Travel Services even when employees contribute partially. The penalty imposed under Rule 15(2) was set aside due to the lack of evidence of fraud or willful misstatement. en-us Thu, 14 Jul 2016 00:00:00 +0530 Sat, 16 Jul 2016 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330056 The Tribunal allowed the appeal, remanding the case to reassess the disallowed cenvat credit and interest liability within the one-year period. The decision emphasized the absence of suppression or intent to evade duties, aligning with legal precedents permitting cenvat credit on Travel Services even when employees contribute partially. The penalty imposed under Rule 15(2) was set aside due to the lack of evidence of fraud or willful misstatement. Case-Laws Central Excise Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330056