https://www.taxtmi.com/caselaws?id=335141 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief. The appellant was found entitled to avail Cenvat credit for inputs and input services, with the Tribunal rejecting the Revenue's contention on the utilization of credit. The Tribunal held that the appellant's self-credit adjustment was permissible, supported by proper permission from the Assistant Commissioner. The imposition of penalty on the appellant was deemed unjustified, and the Tribunal emphasized that the re-credit was a valid book adjustment. en-us Fri, 30 Sep 2016 00:00:00 +0530 Wed, 30 Aug 2017 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335141 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief. The appellant was found entitled to avail Cenvat credit for inputs and input services, with the Tribunal rejecting the Revenue's contention on the utilization of credit. The Tribunal held that the appellant's self-credit adjustment was permissible, supported by proper permission from the Assistant Commissioner. The imposition of penalty on the appellant was deemed unjustified, and the Tribunal emphasized that the re-credit was a valid book adjustment. Case-Laws Service Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335141