https://www.taxtmi.com/highlights?id=30515 Service Tax was paid through Cenvat Credit account available on that day - revenue contended that as per Rule 3(4) of Cenvat Credit Rules, 2004. The Cenvat Credit available on the last day of the period for which service tax is due can only be utilized. - no penalty is imposable in the present case. - Demand and penalty set aside - AT en-us Wed, 27 Jul 2016 14:36:47 +0530 Wed, 27 Jul 2016 14:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30515 Service Tax was paid through Cenvat Credit account available on that day - revenue contended that as per Rule 3(4) of Cenvat Credit Rules, 2004. The Cenvat Credit available on the last day of the period for which service tax is due can only be utilized. - no penalty is imposable in the present case. - Demand and penalty set aside - AT Highlights Service Tax Wed, 27 Jul 2016 14:36:47 +0530 https://www.taxtmi.com/highlights?id=30515