https://www.taxtmi.com/caselaws?id=335690 Services used for dismantling and renovation of a factory pipeline were treated as input service under the Cenvat Credit Rules, 2004, so credit was admissible on that component. Credit taken on commission without proof of service tax payment, on amounts unsupported by invoices, and on the sales tax component was inadmissible because those items did not satisfy the credit conditions. As the inadmissible credit had already been reversed with interest, the penalty was reduced to 25% of the inadmissible credit amount. The appeal thus succeeded only to the limited extent of allowing pipeline-related credit, while the remaining disallowances and reduced penalty were sustained. en-us Fri, 21 Oct 2016 00:00:00 +0530 Wed, 07 Dec 2016 13:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335690 Services used for dismantling and renovation of a factory pipeline were treated as input service under the Cenvat Credit Rules, 2004, so credit was admissible on that component. Credit taken on commission without proof of service tax payment, on amounts unsupported by invoices, and on the sales tax component was inadmissible because those items did not satisfy the credit conditions. As the inadmissible credit had already been reversed with interest, the penalty was reduced to 25% of the inadmissible credit amount. The appeal thus succeeded only to the limited extent of allowing pipeline-related credit, while the remaining disallowances and reduced penalty were sustained. Case-Laws Central Excise Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335690