https://www.taxtmi.com/caselaws?id=188434 The court set aside the adjudication due to the lack of clear identification and allocation of Cenvat credit to specific services. It disallowed the credit on Security Services but recognized the entitlement to credit for Erection and Commissioning Services related to power generation. Penalties were waived as the appellant had a bona fide belief and substantially succeeded in establishing eligibility for certain services. The appeal was allowed with no penalties imposed on the Cenvat credit, emphasizing the importance of proper credit allocation and genuine intent. en-us Thu, 27 Aug 2015 00:00:00 +0530 Thu, 01 Dec 2016 10:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188434 The court set aside the adjudication due to the lack of clear identification and allocation of Cenvat credit to specific services. It disallowed the credit on Security Services but recognized the entitlement to credit for Erection and Commissioning Services related to power generation. Penalties were waived as the appellant had a bona fide belief and substantially succeeded in establishing eligibility for certain services. The appeal was allowed with no penalties imposed on the Cenvat credit, emphasizing the importance of proper credit allocation and genuine intent. Case-Laws Service Tax Thu, 27 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188434