https://www.taxtmi.com/caselaws?id=339967 The Tribunal allowed the appeal in part, permitting input service credits worth Rs. 1,21,276 but rejecting the appeal for the remaining credit amount of Rs. 2,91,963. The penalty imposed under Rule 15(1) was set aside, considering the appellant's actions and payment made. The Tribunal remanded the matter to determine if any services were primarily used for personal consumption, emphasizing the importance of considering the nature of services availed. The appellant was granted relief based on the Tribunal's findings, ensuring a fair opportunity for presenting their case. en-us Wed, 07 Dec 2016 00:00:00 +0530 Mon, 06 Mar 2017 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339967 The Tribunal allowed the appeal in part, permitting input service credits worth Rs. 1,21,276 but rejecting the appeal for the remaining credit amount of Rs. 2,91,963. The penalty imposed under Rule 15(1) was set aside, considering the appellant's actions and payment made. The Tribunal remanded the matter to determine if any services were primarily used for personal consumption, emphasizing the importance of considering the nature of services availed. The appellant was granted relief based on the Tribunal's findings, ensuring a fair opportunity for presenting their case. Case-Laws Service Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339967