https://www.taxtmi.com/caselaws?id=191100 Cenvat credit was held inadmissible where the disputed clearing and forwarding and inland haulage services were not contracted for or rendered to the assessee under its own supply arrangement, making the credit inconsistent with the Cenvat framework. Penalty under Rule 15(2) was set aside because the credit dispute arose from interpretation of eligibility based on valid invoices, and the record did not show fraud, collusion, or suppression with intent to evade revenue. The appeal therefore succeeded only on the penalty issue, while the credit denial was upheld. en-us Thu, 17 Mar 2016 00:00:00 +0530 Tue, 07 Nov 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191100 Cenvat credit was held inadmissible where the disputed clearing and forwarding and inland haulage services were not contracted for or rendered to the assessee under its own supply arrangement, making the credit inconsistent with the Cenvat framework. Penalty under Rule 15(2) was set aside because the credit dispute arose from interpretation of eligibility based on valid invoices, and the record did not show fraud, collusion, or suppression with intent to evade revenue. The appeal therefore succeeded only on the penalty issue, while the credit denial was upheld. Case-Laws Central Excise Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191100