https://www.taxtmi.com/caselaws?id=339810 The Tribunal dismissed the department's appeal regarding irregular availment of credit on inputs and input services, allowing the input credit availed on LPG cylinders. The Tribunal set aside the penalty imposed on the appellant for availing credit on works contract services, finding it harsh considering the timing of service receipt and invoice issuance. The confirmation of demand and interest was upheld, but the penalty was removed. The appeal filed by the assessee was allowed with consequential reliefs. en-us Mon, 30 Jan 2017 00:00:00 +0530 Tue, 07 Nov 2017 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339810 The Tribunal dismissed the department's appeal regarding irregular availment of credit on inputs and input services, allowing the input credit availed on LPG cylinders. The Tribunal set aside the penalty imposed on the appellant for availing credit on works contract services, finding it harsh considering the timing of service receipt and invoice issuance. The confirmation of demand and interest was upheld, but the penalty was removed. The appeal filed by the assessee was allowed with consequential reliefs. Case-Laws Service Tax Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339810