https://www.taxtmi.com/caselaws?id=336063 The department's appeal challenging the order setting aside the demand for interest and penalty on irregularly availed Cenvat credit for transportation services used in manufacturing exempted goods was dismissed. The Member (Judicial) found no grounds to interfere with the Commissioner(Appeals)'s decision as the credit was reversed before utilization, and there was no willful suppression of facts to evade duty. The decision was in line with precedents from the High Courts of Karnataka and Madras, ultimately affirming the Commissioner(Appeals)'s well-reasoned order. en-us Thu, 27 Oct 2016 00:00:00 +0530 Thu, 15 Dec 2016 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336063 The department's appeal challenging the order setting aside the demand for interest and penalty on irregularly availed Cenvat credit for transportation services used in manufacturing exempted goods was dismissed. The Member (Judicial) found no grounds to interfere with the Commissioner(Appeals)'s decision as the credit was reversed before utilization, and there was no willful suppression of facts to evade duty. The decision was in line with precedents from the High Courts of Karnataka and Madras, ultimately affirming the Commissioner(Appeals)'s well-reasoned order. Case-Laws Central Excise Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336063