https://www.taxtmi.com/caselaws?id=334382 The tribunal ruled in favor of the appellant, setting aside the demand for service tax and penalty imposed. The discrepancy in input inventory, at 0.08%, was deemed likely due to human error, with no evidence of intentional wrongdoing. Citing legal precedent, the tribunal held that minor discrepancies should not result in the denial of Cenvat credit. The decision emphasized established legal principles and lack of evidence of misconduct, leading to the appellant's successful appeal. en-us Mon, 13 Jun 2016 00:00:00 +0530 Fri, 31 Mar 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334382 The tribunal ruled in favor of the appellant, setting aside the demand for service tax and penalty imposed. The discrepancy in input inventory, at 0.08%, was deemed likely due to human error, with no evidence of intentional wrongdoing. Citing legal precedent, the tribunal held that minor discrepancies should not result in the denial of Cenvat credit. The decision emphasized established legal principles and lack of evidence of misconduct, leading to the appellant's successful appeal. Case-Laws Central Excise Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334382